Samuel S. Lee - Page 1
















                                 T.C. Memo. 2002-233                                  


                               UNITED STATES TAX COURT                                


                            SAMUEL S. LEE, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 2635-01L.             Filed September 18, 2002.             

               Samuel S. Lee, pro se.                                                 
               Thomas R. MacKinson, for respondent.                                   


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:   Petitioner petitioned the Court under section           
          6330(d) to review respondent’s determination as to a proposed               
          levy to collect Federal income taxes for 1991 and 1992.1  We                




               1 Section references are to applicable versions of the                 
          Internal Revenue Code.                                                      





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