Eryck C. Aston - Page 1

                                 T.C. Memo. 2003-128                                  


                               UNITED STATES TAX COURT                                


                            ERYCK C. ASTON, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6763-00L.              Filed May 2, 2003.                   

               Eryck C. Aston, pro se.                                                
               Joan E. Steele, 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 his 1987, 1988, 1989, and 1992 income tax                     
          liabilities.                                                                


               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code, and all Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      





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