June H. Ginalski - Page 1

                                 T.C. Memo. 2004-104                                  

                               UNITED STATES TAX COURT                                

                           JUNE H. GINALSKI, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12522-03L.            Filed April 22, 2004.                 

               June H. Ginalski, pro se.                                              
               Rachael J. Zepeda, for respondent.                                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GERBER, Judge:  This matter arises, under section 6320,1 out           
          of respondent’s filing of a Notice of Federal Tax Lien with                 
          respect to petitioner’s 1993 and 1994 income tax liabilities.               
          The sole issue presented for our consideration is whether                   

               1 Section references are to the Internal Revenue Code in               
          effect for the periods under consideration.                                 

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