Leonard O. Parker, Jr. - Page 1

                                 T.C. Memo. 2004-226                                  

                               UNITED STATES TAX COURT                                

                        LEONARD O. PARKER, JR., Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 4053-03L.          Filed October 6, 2004.                   

               Leonard O. Parker, Jr., pro se.                                        
               Hieu C. Nguyen, for respondent.                                        

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Petitioner lived in New Orleans, Louisiana,            
          when he filed an offer in compromise relating to his 1992-94 tax            
          years.  Respondent’s Taxpayer Advocate’s Office asked respondent            
          to place a 45-day hold on collection for those years.  On                   
          February 12, 2003, respondent sent petitioner a Notice of                   
          Determination Concerning Collection Action(s) Under Section 6320            

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