Charles A. Schneller - Page 1

                                 T.C. Memo. 2006-99                                   

                               UNITED STATES TAX COURT                                

                         CHARLES A. SCHNELLER, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 14477-05L.            Filed May 11, 2006.                   

               Charles A. Schneller, pro se.                                          
               John W. Sheffield, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               GOEKE, Judge:  The petition in this case was filed in                  
          response to a Notice of Determination Concerning Collection                 
          Action(s) Under Section 6320 and/or 6330 (notice of                         
          determination).1  At issue is (1) whether respondent abused his             

               1Unless otherwise indicated, all section references are to             

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