Carl R. Neugebauer - Page 1

                                 T.C. Memo. 2003-292                                  

                               UNITED STATES TAX COURT                                

                          CARL R. NEUGEBAUER, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8552-02L.             Filed October 21, 2003.               

               Carl R. Neugebauer, pro se.                                            
               Karen Nicholson Sommers, for respondent.                               

                                 MEMORANDUM OPINION                                   

               LARO, Judge:  Petitioner, while residing in Murrieta,                  
          California, petitioned the Court under section 6330(d) to review            
          respondent’s proposed collection activity in the form of a levy.            
          Respondent proposed this action to collect petitioner’s Federal             
          income tax liability for 1989.  Currently, the case is before the           
          Court on respondent’s motion for summary judgment under Rule                

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