Louis Fusaro - Page 1

                                 T.C. Memo. 2003-345                                  


                               UNITED STATES TAX COURT                                


                             LOUIS FUSARO, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 13282-01L.           Filed December 29, 2003.               


               Willard D. Horwich, for petitioner.                                    
               Irene S. Carroll, for respondent.                                      


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COHEN, Judge:  The petition in this case was filed in                  
          response to a Notice of Determination Concerning Collection                 
          Action(s) Under Section 6320 and/or 6330 (notice of                         
          determination).  The issue for decision is whether respondent               
          may levy on petitioner’s pension to collect a tax liability owed            
          by petitioner for 1990 through 1994.                                        





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