Stephen Mitchell Day - Page 1

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                                 T.C. Memo. 2004-30                                   


                               UNITED STATES TAX COURT                                


                         STEPHEN MITCHELL DAY, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 1867-03L.            Filed February 5, 2004.                

               Stephen Mitchell Day, pro se.                                          
               William J. Gregg, for respondent.                                      


                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This case was                    
          commenced in response to a Notice of Determination Concerning               
          Collection Action(s) Under Section 6320 and/or 63301 (notice of             
          determination).  The issue for decision is whether respondent               


               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect for the years in issue.