Thomas Olan Maxton, Jr. - Page 1















                                 T.C. Memo. 2007-95                                   


                               UNITED STATES TAX COURT                                


                       THOMAS OLAN MAXTON, JR., Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


          Docket No. 2599-05L.               Filed April 23, 2007.                    

          Thomas Olan Maxton, Jr., pro se.                                            
          Gordon P. Sanz, for respondent.                                             


                                 MEMORANDUM OPINION                                   

               JACOBS, Judge:  This case was commenced in response to a               
          Notice of Determination Concerning Collection Action(s) Under               
          Section 6320 and/or 6330 (notice of determination).1  The issue             
          for decision is whether respondent abused his discretion in                 


               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code (Code) as amended, and all Rule                   
          references are to the Tax Court Rules of Practice and Procedure.            





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