Philip L. and Sara N. Eckert - Page 1

                                 T.C. Memo. 2004-235                                  

                               UNITED STATES TAX COURT                                

                    PHILIP L. AND SARA N. ECKERT, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1437-03L.               Filed October 13, 2004.             

               Philip L. and Sara N. Eckert, pro sese.                                
               James A. Kutten, for respondent.                                       

                                 MEMORANDUM OPINION                                   

               CARLUZZO, Special Trial Judge:  In a Notice of Determination           
          Concerning Collection Action(s) Under Section 6320 and/or 6330              
          dated January 10, 2003, respondent proposed to proceed with                 
          collection of petitioners’ unpaid 1994 Federal income tax.1                 

               1 Section references are to the Internal Revenue Code in               
          effect at the time the petition was filed.                                  

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