Alfred J. Martin - Page 1

                                 T.C. Memo. 2003-288                                  


                               UNITED STATES TAX COURT                                


                           ALFRED J. MARTIN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 13419-02L.             Filed October 8, 2003.               

               Patricia Tucker, for petitioner.                                       
               Anne W. Durning and James E. Cannon, for respondent.                   


                                 MEMORANDUM OPINION                                   

               MARVEL, Judge:  Pursuant to section 6330(d), petitioner                
          seeks review of respondent’s determination to proceed with the              
          collection of petitioner’s 1980 Federal income tax liability.1              



               1All section references are to the Internal Revenue Code in            
          effect at all relevant times, and all Rule references are to the            
          Tax Court Rules of Practice and Procedure.                                  




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