Daniel O. Abelein - Page 1

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                                 T.C. Memo. 2007-24                                   


                               UNITED STATES TAX COURT                                


                          DANIEL O. ABELEIN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 24804-04L.            Filed February 6, 2007.               


               Terri A. Merriam, for petitioner.                                      
               Gregory M. Hahn and Thomas N. Tomashek, for respondent.                


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HAINES, Judge:  Petitioner filed a petition with this Court            
          in response to a Notice of Determination Concerning Collection              
          Action(s) Under Section 6330 (notice of determination) for 1982             
          through 1986.1  Pursuant to section 6330(d), petitioner seeks               

               1  Unless otherwise indicated, all section references are to           
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