Patricia Ann Blocker - Page 1

                                 T.C. Memo. 2005-279                                  

                               UNITED STATES TAX COURT                                

                         PATRICIA ANN BLOCKER, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3129-04L.              Filed December 1, 2005.              

               Donald R. Williams, for petitioner.                                    
               Daniel N. Price, for respondent.                                       

                       MEMORANDUM FINDINGS OF FACT AND 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                
          respondent correctly assessed petitioner’s underlying tax                   
          liability, which, in turn, depends on whether the statutory                 

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