T.C. Memo. 2004-159                                  

                               UNITED STATES TAX COURT                                

                         CHARLES EDWIN LYKES, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13402-02L.           Filed July 12, 2004.                   

               Charles Edwin Lykes, pro se.                                           
               Michael A. Pesavento, for respondent.                                  

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               JACOBS, Judge:  Pursuant to section 6330(d),1 petitioner               
          seeks our review of a determination by respondent’s Appeals                 
          officer that filing of a notice of Federal tax lien with respect            
          to the collection of petitioner’s unpaid income tax liability               
          (including additions to tax and interest) for 1996-99 was                   

               1All section references are to the Internal Revenue Code.              

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