Jerome Edward Brown and Mary L. Smith Brown - Page 1

                                 T.C. Memo. 2003-73                                   


                               UNITED STATES TAX COURT                                


             JEROME EDWARD BROWN AND MARY L. SMITH BROWN, Petitioners v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 3685-01L.             Filed March 13, 2003.                 

               Jerome Edward Brown, pro se.1                                          
               Gerard Mackey, for respondent.                                         


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               VASQUEZ, Judge:  Pursuant to section 6330(d),2 petitioners             
          seek review of respondent’s determination to proceed with                   
          collection of their 1995, 1996, and 1997 tax liabilities.                   


               1  Petitioner Mary L. Smith Brown did not appear at trial.             
               2  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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