Wanda P. Chocallo - Page 1

                                 T.C. Memo. 2004-152                                  


                               UNITED STATES TAX COURT                                


                          WANDA P. CHOCALLO, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 12695-02L.              Filed June 28, 2004.                

               Wanda P. Chocallo, pro se.                                             
               Russell K. Stewart, for respondent.                                    


                                 MEMORANDUM OPINION                                   

               RUWE, Judge:  The issues before the Court concern                      
          respondent’s motion to dismiss this section 6330 case as moot and           
          petitioner’s “Motion For Sanctions, Contempt and For Other                  
          Relief”, as supplemented.                                                   









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