Carol Lee Moore - Page 1

                                  T.C. Memo. 2003-1                                   

                               UNITED STATES TAX COURT                                

                           CAROL LEE MOORE, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7556-01L.             Filed January 2, 2003.                

               Carol Lee Moore, pro se.                                               
               Kevin M. Murphy, for respondent.                                       

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               VASQUEZ, Judge:  The petition in this case was filed in                
          response to a Notice of Determination Concerning Collection                 
          Action Under Section 6320 (notice of determination).1  Pursuant             
          to section 6330(d), petitioner seeks review of respondent’s                 
          filing of a notice of lien under section 6323.                              

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect for the year in issue.                  

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