W. Richard and Janice J. Morgan - Page 1

                                 T.C. Memo. 2002-210                                  

                               UNITED STATES TAX COURT                                

               W. RICHARD MORGAN AND JANICE J. MORGAN, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10641-00L.    Filed August 20, 2002.                        

               Lori J. Sellers and Michael C. Phillips, for petitioners.              
               Michael L. Boman, for respondent.                                      

                                 MEMORANDUM OPINION                                   
               COHEN, Judge:  The within proceeding was commenced in                  
          response to a Notice of Determination Concerning Collection                 
          Action(s) Under Section 6320 and/or 6330.  We must decide whether           
          respondent should be permitted to levy on petitioners’ assets to            
          collect a tax liability owed by petitioners for 1983.  Unless               

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