James Benson Dunham and Melanie A. Dunham - Page 1

                                 T.C. Memo. 2003-260                                  


                               UNITED STATES TAX COURT                                


              JAMES BENSON DUNHAM AND MELANIE A. DUNHAM, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 7029-02L.             Filed September 8, 2003.              


               Jerry Arthur Jewett, for petitioners.                                  
               Michelle M. Lippert, for respondent.                                   


                                 MEMORANDUM OPINION                                   


               HAINES, Judge:  The petition in this case was filed in                 
          response to the Notice of Determination Concerning Collection               
          Action(s) Under Section 6320 and/or 6330.  After concessions,1              

               1  The notice of determination was issued for, and this                
          petition was filed for, 1997 and 1999.  The parties subsequently            
                                                             (continued...)           





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