                                 T.C. Memo. 2007-15                                   


                               UNITED STATES TAX COURT                                


                             DONALD ERTZ, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 20336-04L.           Filed January 24, 2007.                


               Jaret R. Coles and 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 6320 and/or 6330 (notice of

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