Thomas and Iris Tilley - Page 1

                                 T.C. Memo. 2002-161                                  

                               UNITED STATES TAX COURT                                

                        THOMAS & IRIS TILLEY, Petitioners v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 400-01L.              Filed June 25, 2002.                  

               Knox Kent Lively III, for petitioners.                                 
               Blake Ferguson and J. Craig Young, for respondent.                     

                                 MEMORANDUM OPINION                                   

               PAJAK, Special Trial Judge:  This case comes before the                
          Court on respondent’s Motion To Dismiss For Lack Of Jurisdiction,           
          and on petitioners’ cross-motion to dismiss.  Section references            
          are to the Internal Revenue Code as amended.                                
               On May 26, 1999, the Internal Revenue Service Appeals Office           
          in Greensboro, North Carolina, issued two separate Notices of               
          Determination Concerning Collection Action(s) Under Section 6320            

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