Alan M. and Marcia F. Schulman - Page 1

                                 T.C. Memo. 2002-129                                  

                               UNITED STATES TAX COURT                                

                   ALAN M. AND MARCIA F. SCHULMAN, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 9567-01L.               Filed May 29, 2002.                 

               Alan M. and Marcia F. Schulman, pro sese.                              
               James E. Schacht, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               RUWE, Judge:  Petitioners were issued a notice of                      
          determination pursuant to section 6330(c)(3),1 in which it was              
          determined that a proposed levy should proceed for petitioners’             
          unpaid tax liabilities.  Petitioners filed a petition for                   

               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code as amended.                                       

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