Robert Harold Hathaway - Page 1

                                 T.C. Memo. 2004-15                                   

                               UNITED STATES TAX COURT                                

                       ROBERT HAROLD HATHAWAY, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 136-02L.           Filed January 23, 2004.                  

               Robert Harold Hathaway, pro se.                                        
               Monica J. Miller, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               JACOBS, Judge:  This case arises from petitioner’s request             
          for our review of respondent’s determination that the filing of a           
          Federal tax lien with respect to the collection of petitioner’s             
          unpaid taxes for 1996 and 1997 was appropriate.  The issue to be            
          resolved is whether that determination by respondent constitutes            
          an abuse of discretion.  Respondent raised the issue of whether             

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