Carl and Lisa Neugebauer - Page 1

                                 T.C. Memo. 2003-276                                  

                               UNITED STATES TAX COURT                                

                      CARL AND LISA NEUGEBAUER, Petitioners v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8568-02L.          Filed September 23, 2003.                

               Carl and Lisa Neugebauer, pro se.                                      
               Karen Nicholson Sommers, for respondent.                               

                                 MEMORANDUM OPINION                                   

               LARO, Judge:  Petitioners, 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 petitioners’ joint               
          Federal income tax liability for 1994 and 1995.  Currently, the             
          case is before the Court on respondent’s motion for summary                 

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