T.C. Memo. 2004-229                                  
                               UNITED STATES TAX COURT                                
                        MITCHELL F. SKRIZOWSKI, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 9652-02L.            Filed October 7, 2004.                 
               Aline H. Lotter, for petitioner.                                       
               Carina J. Campobasso, for respondent.                                  
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               VASQUEZ, Judge:  Pursuant to section 6330(d),1 petitioner              
          seeks review of respondent’s determination to leave the notices             
          of liens for petitioner’s 1986, 1987, 1988, 1989, and 1992 tax              
          liabilities in place.                                                       
               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code, and all Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      
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