John F. and Carolyn J. Joseph - Page 1

                                 T.C. Memo. 2006-20                                   

                               UNITED STATES TAX COURT                                

                    JOHN F. AND CAROLYN J. JOSEPH, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6799-04L.            Filed February 8, 2006.                

               John F. Joseph, pro se.                                                
               Paul Butler, for respondent.                                           

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               JACOBS, Judge:  Respondent sent petitioners a Notice of                
          Determination Concerning Collection Action(s) Under Section 63201           
          and/or 6330 in which respondent determined to proceed with                  
          collection by levy of petitioners’ income taxes for 1998-2001.              

               1Unless otherwise indicated, section references are to the             
          Internal Revenue Code in effect at relevant times.  Rule                    
          references are to the Tax Court Rules of Practice and Procedure.            

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