T.C. Memo. 2005-206                                  
                               UNITED STATES TAX COURT                                
                  RICHARD T. AND CATHERINE L. LITES, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 19906-03L.             Filed August 30, 2005.               
               Robert E. McKenzie and Kathleen M. Lach, for petitioners.              
               Thomas D. Yang, 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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