Robert Lee, Jr. - Page 1

                                 T.C. Memo. 2004-264                                  

                               UNITED STATES TAX COURT                                

                           ROBERT LEE, JR., Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 15735-03L.            Filed November 18, 2004.              

               Robert Lee, Jr., pro se.                                               
               Cindy Wofford, Alan Levine, and Erin K. Huss, for                      

                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This collection review           
          case is before the Court on respondent’s Motion for Summary                 
          Judgment.1  As discussed in detail below, we conclude that there            

               1  Section references are to sections of the Internal                  
          Revenue Code, as amended, and Rule references are to the Tax                
          Court Rules of Practice and Procedure.                                      

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