T.C. Memo. 2003-267                                  
                               UNITED STATES TAX COURT                                
                        DAVID M. PRIESTLY, JR., Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 13537-99L.           Filed September 11, 2003.              
               David M. Priestly, Jr., pro se.                                        
               Irene Scott Carroll, for respondent.                                   
                                 MEMORANDUM OPINION                                   
               CARLUZZO, Special Trial Judge:  On July 6, 1999, respondent            
          issued to petitioner a Notice of Determination Concerning                   
          Collection Action(s) Under Section 63201 and/or 6330 for unpaid             
               1 Section references are to the Internal Revenue Code of               
          1986, as amended and in effect at the time the petition was                 
          filed.  Rule references are to the Tax Court Rules of Practice              
          and Procedure.                                                              
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