Brenda H. Robinson - Page 1
















                                 T.C. Memo. 2002-316                                  


                               UNITED STATES TAX COURT                                


                          BRENDA H. ROBINSON, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 2020-01L.              Filed December 30, 2002.             


               Brenda H. Robinson, pro se.                                            
               J. Craig Young, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Petitioner filed the petition in this case             
          under section 6330(d) seeking our review of respondent’s                    
          determination that collection by levy was appropriate.                      










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