John Joseph Wingert - Page 1

                                 T.C. Memo. 2003-172                                  

                               UNITED STATES TAX COURT                                

                         JOHN JOSEPH WINGERT, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 9433-01L.             Filed June 11, 2003.                  

               John Joseph Wingert, pro se.                                           
               Ann M. Welhaf and Jeffrey E. Gold, for respondent.                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent sent petitioner a Notice of                 
          Determination Concerning Collection Action(s) Under Sections 6320           
          and/or 6330 (the lien or levy determination) on July 13, 2001, in           
          which respondent determined to proceed with collection from                 
          petitioner of his tax liabilities for 1994, 1995, and 1996 (1994-           
          96).  The issue for decision is whether respondent’s                        

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