Chad Henderson & Sharon Henderson v. Commissioner

T.C. Memo. 2018-150

UNITED STATES TAX COURT CHAD HENDERSON AND SHARON HENDERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14187-16L. Filed September 11, 2018. Chad Henderson and Sharon Henderson, pro sese. Emerald G. Smith and Bryant W. Smith, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PUGH, Judge: This case was commenced in response to a Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330,1 1 Unless otherwise indicated, all section references are to the Internal Revenue Code of 1986, as amended and in effect at all…