T.C. Memo. 2002-317
UNITED STATES TAX COURT
PAUL F. NICHOLS AND ELEANORE M. NICHOLS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9793-01L. Filed December 30, 2002.
Paul F. Nichols and Eleanore M. Nichols, pro sese.
Jeremy L. McPherson, for respondent.
MEMORANDUM OPINION
LARO, Judge: Petitioners, while residing in Fair Oaks,
California, petitioned the Court under sections 6320(c) and
6330(d) to review respondent’s filing of a notice of lien under
section 6323 and his determination as to a proposed levy upon
petitioners’ property. Respondent filed the lien and proposed
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