Brian and Tina Nicklaus - Page 2

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               The sole issue for decision is whether respondent's                    
          determination was an abuse of discretion.  We hold that it was              
               Unless otherwise stated, section references are to the                 
          Internal Revenue Code.  Rule references are to the Tax Court                
          Rules of Practice and Procedure.  References to petitioner are to           
          Brian Nicklaus.                                                             
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
          Petitioners are married and had a mailing address in Stevenson,             
          Washington, when the petition was filed.                                    
          A.   Petitioners’ Prior Tax Court Case Relating to Respondent’s             
               Lien for Petitioners’ Tax Years 1993-96                                
               Petitioners had a prior case in this Court, Nicklaus v.                
          Commissioner, 117 T.C. 117 (2001), in which we sustained                    
          respondent’s determination that notices of Federal tax lien for             
          petitioners’ 1993-96 income tax liabilities had been properly               
               Petitioners filed Federal income tax returns for 1993 and              
          1994 in September 1995.  Id. at 117.  Respondent prepared                   
          substitutes for petitioners’ 1995 and 1996 returns and issued a             
          notice of deficiency to petitioners for their 1993-96 tax years.            
          Id.  Petitioners did not file a petition with this Court for                
          1993-96.  Id.                                                               

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