Roland D. Van Fossen - Page 1

                                 T.C. Memo. 2000-163                                  

                               UNITED STATES TAX COURT                                

                         ROLAND D. VAN FOSSEN, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11269-99L.                    Filed May 18, 2000.           

               Roland D. Van Fossen, pro se.                                          
               Usha Ravi, for respondent.                                             

                                 MEMORANDUM OPINION                                   
               GERBER, Judge:  Petitioner filed a petition seeking relief             
          from respondent’s decision to pursue collection activity.                   
          Petitioner is seeking solely to challenge the underlying                    
          deficiencies.  Respondent moved to dismiss this proceeding for              
          lack of jurisdiction on the ground that petitioner is precluded             
          from questioning the underlying deficiency determinations because           

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