Gerald H. Klawonn - Page 1

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                                 T.C. Memo. 2002-27                                   


                               UNITED STATES TAX COURT                                


                          GERALD H. KLAWONN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 7836-01L.                 Filed January 25, 2002.           


               Gerald H. Klawonn, pro se.                                             
               James R. Rich, for respondent.                                         


                                 MEMORANDUM OPINION                                   

               COLVIN, Judge:  This lien and levy case arising under                  
          section 6330(d) is before the Court on respondent’s motion for              
          summary judgment.  The issue is whether it is appropriate to                
          decide by summary judgment that respondent’s determination to