Stuart M. Smith, Jr. - Page 1

                                 T.C. Memo. 2002-304                                  

                               UNITED STATES TAX COURT                                

                         STUART M. SMITH, JR., Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10478-00L.              Filed December 12, 2002.            

               Stuart M. Smith, Jr., pro se.                                          
               Alvin A. Ohm, for respondent.                                          

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Petitioner, while residing in Dallas, Texas,             
          petitioned the Court under section 6330(d) to review respondent’s           
          determination as to his proposed levy upon petitioner’s property.           
          Respondent proposed the levy to collect petitioner’s 1985 and               
          1986 Federal income tax liability (including accuracy-related               
          penalties and interest).  For the reasons set forth below, we               

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