Augustin Bolsover Jombo - Page 1

                                 T.C. Memo. 2003-20                                   

                               UNITED STATES TAX COURT                                

                       AUGUSTIN BOLSOVER JOMBO, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 980-02L.                Filed January 22, 2003.             

               Augustin Bolsover Jombo, pro se.                                       
               Bradley C. Plovan, for respondent.                                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               CHIECHI, 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 determina-              
                                  FINDINGS OF FACT                                    
               Most of the facts have been stipulated and are so found.               

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