Gregory Drake - Page 1

                                 T.C. Memo. 2006-151                                  


                               UNITED STATES TAX COURT                                


                            GREGORY DRAKE, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent*                     


               Docket No. 20454-03L.           Filed July 24, 2006.                   


               Timothy J. Burke, for petitioner.                                      
               Louise R. Forbes, for respondent.                                      


                SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION                  

               WELLS, Judge:  The instant case relates to the                         
          administrative hearing and determination of respondent’s Appeals            
          Office pursuant to section 6330 with respect to petitioner’s                



               *This opinion supplements Drake v. Commissioner, 125 T.C.              
          201 (2005).                                                                 




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