Joseph T. Hayes and Marilyn Hayes - Page 1

                                 T.C. Memo. 2005-57                                   

                               UNITED STATES TAX COURT                                

                  JOSEPH T. HAYES AND MARILYN HAYES, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7699-02L.            Filed March 28, 2005.                  

               Joseph T. Hayes and Marilyn Hayes, pro sese.                           
               Theresa G. McQueeney, for respondent.                                  

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               THORNTON, Judge:  Pursuant to section 6330(d), petitioners             
          seek review of an Appeals Office determination sustaining a                 
          proposed levy.1                                                             

               1 Unless otherwise indicated, section references are to the            
          Internal Revenue Code, as amended.                                          

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