Michael J. Kehoe and Karen D. Kehoe v. Commissioner

T.C. Memo. 2013-63

UNITED STATES TAX COURT MICHAEL J. KEHOE AND KAREN D. KEHOE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1230-09L. Filed February 28, 2013. Michael J. Kehoe and Karen D. Kehoe, pro se. Bryan Sladek, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARIS, Judge: This case is before the Court on a petition for review of a Notice of Determination Concerning Collection Action(s) Under Section 6320 -2- [*2] and/or 6330 (notice of determination). See sec. 6330(d).1 Petitioners seek judicial review of respondent’s determination to sustain a notice of…