Johnnie L. Tillman - Page 1

                                  T.C. Memo. 2004-8                                   

                               UNITED STATES TAX COURT                                

                          JOHNNIE L. TILLMAN, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11709-02L.           Filed January 6, 2004.                 

               Johnnie L. Tillman, pro se.                                            
               James A. Kutten, for respondent.                                       

                                 MEMORANDUM OPINION                                   

               COHEN, Judge:  This proceeding was commenced in response to            
          a Notice of Determination Concerning Collection Action(s) Under             
          Section 6320 and/or 6330.  The issue for decision is whether                
          there was an abuse of discretion in rejecting petitioner’s offer            
          to compromise for $100 petitioner’s unpaid Federal income tax               
          liabilities for 1993, 1994, and 1995 exceeding $13,000 and                  

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