Ariel J. Dorra - Page 1

                                 T.C. Memo. 2004-16                                   

                               UNITED STATES TAX COURT                                

                            ARIEL J. DORRA, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 4437-03L.            Filed January 26, 2004.                

               Ariel J. Dorra, pro se.                                                
               Leonard T. Provenzale, for respondent.                                 

                                 MEMORANDUM OPINION                                   

               GERBER, Judge:  Respondent in a motion filed on August 12,             
          2003, moves for summary judgment on the question of whether                 
          collection may proceed in accord with the Notice of Determination           
          Concerning Collection Actions(s) Under Section 6320 and/or 6330             
          (notice of determination) sent to petitioner February 20, 2003.             
          Petitioner contends that he did not have a “hearing” within the             

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