Patricia A. Hendricks and John J. Hendricks - Page 1

                                 T.C. Memo. 2005-72                                   


                               UNITED STATES TAX COURT                                


             PATRICIA A. HENDRICKS AND JOHN J. HENDRICKS, Petitioners v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 11416-03L.            Filed April 5, 2005.                  

               Randall M. Willard, for petitioners.                                   
               John A. Weeda, for respondent.                                         


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HAINES, Judge:  The petition and amended petition in this              
          case were filed in response to Notices of Determination                     
          Concerning Collection Action(s) Under Section 6320 and/or 6330              
          (notices of determination) sent separately to Patricia A.                   
          Hendricks (petitioner) and John J. Hendricks (Mr. Hendricks).  In           
          the notice of determination sent to petitioner, respondent denied           






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