Catherine Beverly - Page 1

                                 T.C. Memo. 2005-41                                   

                               UNITED STATES TAX COURT                                

                          CATHERINE BEVERLY, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10774-03L.           Filed March 7, 2005.                   

                    P filed a bankruptcy petition.  R subsequently                    
               issued to P a Final Notice of Intent to Levy and Notice                
               of Your Right to Hearing (final notice of intent to                    
               levy) under sec. 6330, I.R.C.  After P’s bankruptcy                    
               case was closed, R issued to P a Notice of                             
               Determination Concerning Collection Action(s).  P filed                
               with the Court a Petition for Lien or Levy Action.  R                  
               filed a Motion for Summary Judgment, and a supplement                  
                    Held:  The final notice of intent to levy was                     
               issued to P in violation of the automatic stay imposed                 
               under 11 U.S.C. sec. 362(a) (2000) and was invalid and                 
               of no effect.  Held, further,  R’s Motion for Summary                  
               Judgment, as supplemented, is denied, and a decision                   
               will be entered that respondent may not proceed with                   
               the proposed collection action.                                        

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