Theodore A. Pride - Page 1
















                                 T.C. Memo. 2002-208                                  


                               UNITED STATES TAX COURT                                


                          THEODORE A. PRIDE, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10273-01L.             Filed August 16, 2002.               


               Theodore A. Pride, pro se.                                             
               Russell K. Stewart, for respondent.                                    


                                 MEMORANDUM OPINION                                   

               COHEN, Judge:  Respondent sent to petitioner a Notice of               
          Determination Concerning Collection Action(s) Under Section 6320            
          and/or 6330 after conducting a hearing under section 6330.  The             
          hearing was conducted at petitioner’s request in response to a              
          Notice of Federal Tax Lien Filing and Your Right to a Hearing               
          Under I.R.C. 6320 for 1980, 1981, and 1982.  Petitioner contends            





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