Denise Renee Lingwall - Page 4

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               As discussed in detail below, we conclude that there is no             
          dispute as to a material fact in this case and respondent is                
          entitled to judgment as a matter of law.  Consequently, we shall            
          grant respondent’s motion.                                                  
               The record establishes and/or the parties do not dispute the           
          following.  Petitioner resided in Ham Lake, Minnesota, at the               
          time the petition was filed.  Petitioner filed joint Federal                
          income tax returns with her now former spouse, Curtis J.                    
          Lingwall, for the taxable years 1997 and 1998, on August 16,                
          1998, and April 20, 1999, respectively.  Although both tax                  
          returns reported taxes due, petitioner and her former spouse                
          failed to remit payment with the returns.                                   
               Petitioner subsequently submitted to respondent a request              
          for relief from joint and several liability on a joint return for           
          1997 and 1998.  Respondent issued to petitioner on August 15,               
          2001, a Final Notice denying her request for relief for 1997 and            
          1998.  Petitioner did not file with the Court a petition                    
          challenging respondent’s determination.                                     
               Almost 2 years later, on April 17, 2003, respondent issued             
          to petitioner a Notice of Federal Tax Lien Filing and Your Right            
          to a Hearing Under IRC 6320 regarding her unpaid tax liabilities            
          for 1997 and 1998.  On May 16, 2003, petitioner submitted to                
          respondent a Form 12153, Request for a Collection Due Process               

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