Frank Lopez - Page 1

                                 T.C. Memo. 2001-228                                  

                               UNITED STATES TAX COURT                                

                             FRANK LOPEZ, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10494-00L.                 Filed August 20, 2001.           

               Frank Lopez, pro se.                                                   
               Wendy S. Harris, for respondent.                                       

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               SWIFT, Judge:  This case is before us on respondent’s motion           
          for partial dismissal due to lack of jurisdiction over                      
          respondent’s proposed levy on petitioner’s property for                     
          petitioner’s unpaid Federal income taxes for 1984 through 1987,             
          1991 through 1993, and 1996, in the total amount of $122,202, and           

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