John R. Peacock - Page 1

                                 T.C. Memo. 2003-206                                  

                               UNITED STATES TAX COURT                                

                           JOHN R. PEACOCK, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6168-02L.              Filed July 15, 2003.                 

               Noel W. Spaid, for petitioner.                                         
               Karen N. Sommers, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               FOLEY, Judge:  The issue for decision is whether respondent            
          may proceed with his proposed collection activity relating to               
          petitioner’s 1994 tax liability.                                            
                                  FINDINGS OF FACT                                    
               Petitioner failed to file his 1994 Federal income tax                  
          return.  On April 18, 1997, respondent sent petitioner a notice             

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