Ronald E. Boyer - Page 1

                                 T.C. Memo. 2003-322                                  

                               UNITED STATES TAX COURT                                

                           RONALD E. BOYER, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8241-02L.            Filed November 20, 2003.               

               Ronald E. Boyer, pro se.                                               
               Jason W. Anderson, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               KROUPA, Judge:  Petitioner filed his petition under section            
          6330(d)1 seeking review of respondent’s determination to proceed            
          with a proposed levy to collect petitioner’s 1986 and 1987                  

               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code in effect at all relevant times, all              
          Rule references are to the Tax Court Rules of Practice and                  
          Procedure, and all dollar amounts are rounded to the nearest                

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