Thomas R. Hochschild, Sr. - Page 1

                                 T.C. Memo. 2002-195                                  

                               UNITED STATES TAX COURT                                

                      THOMAS R. HOCHSCHILD, SR., Petitioner v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10417-00L.              Filed August 7, 2002.               

               Thomas R. Hochschild, Sr., pro se.                                     
               Stephen J. Neubeck, for respondent.                                    

                                 MEMORANDUM OPINION                                   

               GERBER, Judge:  This case arises from a petition for                   
          judicial review, under section 6330(d)(1)(A),1 of respondent’s              
          decision to proceed with collection.  The issue we consider is:             

               1 All section references are to the Internal Revenue Code in           
          effect for the years in issue.                                              

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