Lavonne Allen Hodgson - Page 1

                                 T.C. Memo. 2003-122                                  

                               UNITED STATES TAX COURT                                

                        LAVONNE ALLEN HODGSON, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8884-02L.              Filed April 28, 2003.                

               LaVonne Allen Hodgson, pro se.                                         
               Donna F. Herbert, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               LARO, Judge:  Petitioner, while residing in Santa Maria,               
          California, petitioned the Court under section 6330(d) to review            
          respondent’s filing of a notice of lien under section 6323.                 
          Respondent filed the lien on petitioner’s property to secure                
          petitioner’s payment of his 1994 Federal income tax liability of            
          $3,385.56.  Currently, the case is before the Court on                      

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