Herbert and Rosalie Clark - Page 1

                                   125 T.C. No. 7                                     

                               UNITED STATES TAX COURT                                

                      HERBERT AND ROSALIE CLARK, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3082-05L.             Filed September 26, 2005.             

                    R issued a notice of levy on Ps’ State tax refund                 
               to collect unpaid assessed additions to tax.  After Ps                 
               requested a hearing under sec. 6330, I.R.C., on the                    
               appropriateness of the levy, R determined that the levy                
               was appropriate.                                                       
                    Held:  The Court has jurisdiction under sec.                      
               6330(d), I.R.C., to review R’s determination regarding                 
               the levy upon Ps’ State tax refund.                                    

               Jeffrey E. Rattner and Steve Mather, for petitioners.                  
               Elaine T. Fuller, for respondent.                                      

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