Scott Roman - Page 2

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                                 MEMORANDUM OPINION                                   

               WHERRY, Judge:  This case is before the Court on                       
          respondent’s motion for summary judgment pursuant to Rule 121.1             
          The instant proceeding arises from a petition for judicial review           
          filed in response to a Notice of Determination Concerning                   
          Collection Action(s) Under Section 6320 and/or 6330.  The issue             
          for decision is whether respondent may proceed with collection of           
          tax liabilities for the years 1994 and 1996 as so determined.               
               Petitioner filed Federal income tax returns for 1994 and               
          1996 showing balances due and did not fully pay the reported                
          liabilities.  Respondent subsequently assessed the unpaid amounts           
          and on March 20, 2002, issued to petitioner a Final Notice -                
          Notice of Intent to Levy and Notice of Your Right to a Hearing              
          with regard to the 1994 and 1996 taxable years.  The notice                 
          reflected a total amount due of $50,725.97, including taxes,                
          penalties, and interest.  In response to the notice, petitioner’s           
          representative, Kirk T. Karaszkiewicz (Mr. Karaszkiewicz), timely           
          submitted to respondent a Form 12153, Request for a Collection              
          Due Process Hearing.  The Form 12153 contained the following                
          explanation of petitioner’s disagreement with the notice of levy:           

               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code of 1986, as amended, and all Rule                 
          references are to the Tax Court Rules of Practice and Procedure.            

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