Joseph D. and Wanda S. Lunsford - Page 30

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               BEGHE, J., concurring:  I am in complete agreement with the            
          decisions in this case to take jurisdiction and to uphold                   
          respondent’s determination and authority to proceed with the                
          levy.  For the reasons summarized in my dissent in Johnson v.               
          Commissioner, 117 T.C.     (2001), I disassociate myself from the           
          comments in the majority opinion herein, Lunsford v.                        
          Commissioner, 117 T.C.     (2001) (jurisdictional issue slip op.            
          at 7-8) regarding jurisdiction under section 6330(d) when the               
          underlying tax is one over which we normally lack jurisdiction.             
               HALPERN, J., agrees with this concurring opinion.                      

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