Dorothy Moorhous - Page 1

                                 T.C. Memo. 2003-183                                  

                               UNITED STATES TAX COURT                                

                           DOROTHY MOORHOUS, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10761-00L.             Filed June 24, 2003.                 

               John Franklin Rodgers, for petitioner.                                 
               Jeffery E. Gold, for respondent.                                       

                                 MEMORANDUM OPINION                                   

               COLVIN, Judge:  On October 6, 2000, respondent sent                    
          petitioner a Notice of Determination Concerning Collection                  
          Action(s) Under Section 6320 and/or 6330 (the lien or levy                  
          determination), in which respondent determined that collection              
          from petitioner of her unpaid tax, additions to tax, and interest           
          for 1989-92 would proceed.                                                  
               The sole issue for decision is whether respondent’s refusal            
          to consider petitioner’s offer in compromise because petitioner             

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