Myong Soo Kim and Sung Me Hwang - Page 1

                                 T.C. Memo. 2005-96                                   

                               UNITED STATES TAX COURT                                

                   MYONG SOO KIM AND SUNG ME HWANG, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 17168-02L.           Filed May 3, 2005.                     

               Myong Soo Kim and Sung Me Hwang, pro sese.                             
               Lisa M. Oshiro, for respondent.                                        

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               MARVEL, Judge:  This matter is before the Court on                     
          respondent’s motion to dismiss for lack of jurisdiction, as                 
          supplemented, on the ground that respondent issued an invalid               
          notice of determination concerning a collection action under                
          section 6330.1                                                              

               1Unless otherwise indicated, all section references are to             

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