Donald G. and Claudia A. Willis - Page 1

                                 T.C. Memo. 2003-302                                  

                               UNITED STATES TAX COURT                                

                   DONALD G. AND CLAUDIA A. WILLIS, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6456-02L.             Filed November 3, 2003                

               Mark H. Westlake, for petitioners.                                     
               Caroline Krivacka, for respondent.                                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               SWIFT, Judge:  This case arises from a petition for judicial           
          review timely filed in response to a notice of determination                
          concerning collection action under section 6330.1  The notice of            

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect at all relevant times, and              
          all Rule references are to the Tax Court Rules of Practice and              

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