Paul F. Nichols and Eleanore M. Nichols - Page 1

                                 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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