E. Neal Figler - Page 1

                                 T.C. Memo. 2005-230                                  

                               UNITED STATES TAX COURT                                

                            E. NEAL FIGLER, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16621-02L.          Filed October 3, 2005.                  

               E. Neal Figler, pro se.                                                
               John Aletta, for respondent.                                           

                                 MEMORANDUM OPINION                                   

               WELLS, Judge:  Respondent issued petitioner a Notice of                
          Determination Concerning Collection Action(s) Under Section 6320            
          and/or 6330 (notice of determination).  In response to the notice           
          of determination, petitioner timely filed a petition pursuant to            
          section 6330(d).  The issue we must decide is whether respondent            
          may proceed with the collection of petitioner’s tax liabilities             

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