Carol A. Black and William R. Adams - Page 1
















                                 T.C. Memo. 2002-307                                  


                               UNITED STATES TAX COURT                                


              CAROL A. BLACK AND WILLIAM R. ADAMS, JR., Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6443-01L.              Filed December 17, 2002.             


               Carol A. Black and William R. Adams, Jr., pro sese.                    
               Jack T. Anagnostis, for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COHEN, Judge:  The petition in this case was filed in                  
          response to a Notice of Determination Concerning Collection                 
          Action(s) Under Section 6320 and/or 6330.  The issues for                   
          decision are whether the Appeals officer conducting the hearing             
          abused his discretion in refusing to accept petitioners’ proposal           
          for an installment agreement and whether petitioners are liable             





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