Carter B. Tatum, Jr. and Barbara B. Tatum - Page 1

                                 T.C. Memo. 2003-115                                  

                               UNITED STATES TAX COURT                                

              CARTER B. TATUM, JR. AND BARBARA B. TATUM, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1126-01L.             Filed April 22, 2003.                 

               David L. Miller, for petitioners.                                      
               Nina P. Ching, for respondent.                                         

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               JACOBS, Judge:  This case arises from petitioners’ request             
          for our review (pursuant to section 63301) of respondent’s decision         
          to proceed with collection by levy with respect to their                    
          outstanding 1990 and 1991 tax liabilities.  The issue to be                 

               1    All section references are to the Internal Revenue Code           
          in effect for the years in issue.                                           

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