Donald A. and Virginia M. Singer - Page 1

                                 T.C. Memo. 2005-175                                  

                               UNITED STATES TAX COURT                                

                  DONALD A. AND VIRGINIA M. SINGER, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 147-04L.              Filed July 18, 2005.                  

               Donald A. Singer and Virginia M. Singer, pro sese.                     
               Pamela L. Mable, for respondent.                                       

                                 MEMORANDUM OPINION                                   

              WELLS, Judge:  Respondent issued petitioners a Notice of                
         Determination Concerning Collection Action(s) under Section 6320             
         and/or 6330 (notice of determination).1  In response to that                 
         notice, petitioners timely filed a petition for lien or levy                 

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

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