Michael T. & Leone Carey - Page 1

                                 T.C. Memo. 2002-209                                  

                               UNITED STATES TAX COURT                                

                    MICHAEL T. & LEONE CAREY, Petitioners v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 9014-01L.              Filed August 20, 2002.               

               Michael T. Carey, pro se.                                              
               Jeremy L. McPherson, for respondent.                                   

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Petitioners petitioned the Court under section           
          6330(d) to review respondent’s determination as to a proposed               
          levy.  Respondent proposed the levy to collect Federal income tax           
          (including an accuracy-related penalty and interest) that he                
          determined petitioners owe for 1996.  Respondent issued a                   

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