Terry K. Mann - Page 1

                                 T.C. Memo. 2002-48                                   

                               UNITED STATES TAX COURT                                

                            TERRY K. MANN, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6263-00L.              Filed February 21, 2002.             

               Joyce Griggs, for petitioner.                                          
               Ross M. Greenberg, for respondent.                                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Petitioner petitioned the Court under section            
          6330(d).1  We must decide whether (1) respondent abused his                 
          discretion under section 6330 and (2) petitioner is liable for a            
          section 6673(a)(1) penalty.                                                 

               1  Section references are to the Internal Revenue Code                 
          applicable to the years in issue.                                           

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