Dennis Stewart - Page 1

                                 T.C. Memo. 2002-225                                  

                               UNITED STATES TAX COURT                                

                            DENNIS STEWART, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10952-00L.            Filed September 10, 2002.             

               Dennis Stewart, pro se.                                                
               Timothy S. Murphy, for respondent.                                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               VASQUEZ, Judge:  Pursuant to section 6330(d),1 petitioner              
          seeks review of respondent’s determination to proceed with                  
          collection of petitioner’s 1990 through 1998 tax liabilities.               

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect for the years in issue, and             
          all Rule references are to the Tax Court Rules of Practice and              

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