William A. Hoffman, Jr. - Page 1

                                 T.C. Memo. 2000-198                                  

                               UNITED STATES TAX COURT                                

                       WILLIAM A. HOFFMAN, JR., Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 14273-99L.                   Filed June 29, 2000.           

               William A. Hoffman, Jr., pro se.                                       
               Karen Nicholson Sommers, for respondent.                               

                                 MEMORANDUM OPINION                                   

               WELLS, Chief Judge:  Respondent issued to petitioner a                 
          Notice of Determination Concerning Collection Actions Under                 
          Section 6320 and/or 6330.  In response to that notice, petitioner           
          timely filed a Petition for Lien or Levy Action Under Code                  
          Section 6320(c) or 6330(d).  We review for abuse of discretion              

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