Dean v. Comm'r

VINCENT & GINA DEAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent VINCENT DEAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Dean v. Comm'r

Nos. 20812-07L, 20943-07L

United States Tax Court

T.C. Memo 2009-269; 2009 Tax Ct. Memo LEXIS 276; 98 T.C.M. (CCH) 488;

November 25, 2009, Filed

Ronald F. Hood, for petitioners.

Daniel P. Ryan, for respondent.

Cohen, Mary Ann

MARY ANN COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: This proceeding was commenced in response to two Notices of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330. The…