Michael E. Nestor - Page 1
















                                 T.C. Memo. 2002-251                                  


                               UNITED STATES TAX COURT                                


                          MICHAEL E. NESTOR, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent*                     


               Docket No. 5372-00L.             Filed October 1, 2002.                


               Michael E. Nestor, pro se.                                             
               David C. Holtz, for respondent.                                        


                SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION                  

               COLVIN, Judge:  Petitioner filed the petition in this case             
          under section 6330(d) seeking our review of respondent’s                    
          determination that collection by levy was appropriate.  The sole            
          issue for decision is whether respondent’s determination to                 


               * This Memorandum Opinion supplements Nestor v.                        
          Commissioner, 118 T.C. 162 (2002).                                          




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