Joseph A. and Carol DelVecchio - Page 1

                                 T.C. Memo. 2004-218                                  

                               UNITED STATES TAX COURT                                

                   JOSEPH A. AND CAROL DELVECCHIO, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6893-03L.           Filed September 27, 2004.               

               Joseph A. DelVecchio and Carol DelVecchio, pro sese.                   
               Leonard T. Provenzale, for respondent.                                 

                                 MEMORANDUM OPINION                                   

               LARO, Judge:  Petitioners, while residing in Stuart,                   
          Florida, petitioned the Court under section 6330(d) to review               
          respondent’s determination as to his proposed levy upon                     
          petitioners’ property.1  Respondent proposed the levy to collect            

               1 Unless otherwise noted, section references are to the                
          applicable versions of the Internal Revenue Code.  Rule                     
          references are to the Tax Court Rules of Practice and Procedure.            

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