Stephen G. Elek - Page 1

                                 T.C. Memo. 2003-108                                  

                               UNITED STATES TAX COURT                                

                           STEPHEN G. ELEK, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 14180-01L.             Filed April 17, 2003.                

               Stephen G. Elek, pro se.                                               
               Diane L. Worland, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               GALE, Judge:  This case is before us on respondent’s motion            
          for summary judgment on the question of whether he may proceed              
          with collection with respect to certain unpaid taxes of                     
          petitioner for the taxable years 1995, 1996, and 1997.  For                 
          reasons set forth below, we shall grant respondent’s motion.                

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