Edwin E. and Bertalina Alvarez - Page 1

                                 T.C. Memo. 2003-319                                  

                               UNITED STATES TAX COURT                                

                   EDWIN E. AND BERTALINA ALVAREZ, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13286-02L.            Filed November 18, 2003.              

               Edwin E. Alvarez and Bertalina Alvarez, pro sese.                      
               Irene Scott Carroll, for respondent.                                   

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GOEKE, Judge:  The petition in this case was filed under               
          section 6330(d)1 in response to a Notice of Determination                   
          Concerning Collection Action(s) Under Section 6320 and/or 6330              
          (the notice of determination).  The issue for decision is whether           

               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code currently in effect.                              

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