Edythe Fishbach - Page 1

                                 T.C. Memo. 2005-38                                   

                               UNITED STATES TAX COURT                                

                           EDYTHE FISHBACH, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10912-04L.           Filed March 2, 2005.                   

               Edythe Fishbach, pro se.                                               
               Marc L. Caine, for respondent.                                         

                                 MEMORANDUM OPINION                                   

               LARO, Judge:  Petitioner petitioned the Court under sections           
          6320(c) and 6330(d) to review respondent’s determination as to              
          his notice of tax lien upon petitioner’s property.1  Respondent             
          filed the notice of lien to collect 1996 Federal income taxes               

               1 Unless otherwise noted, section references are to the                
          applicable versions of the Internal Revenue Code.  Rule                     
          references are to the Tax Court Rules of Practice and Procedure.            

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