Mars's Contractors, Inc., A Florida Corporation - Page 1

                                 T.C. Memo. 2006-94                                   

                               UNITED STATES TAX COURT                                

           MARS’S CONTRACTORS, INC., A FLORIDA CORPORATION, Petitioner v.             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11131-05L.            Filed May 3, 2006.                    

               Vera Elaine Gilford, for petitioner.                                   
               Justin Campolieta, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               GOEKE, Judge:  This case is before the Court on respondent’s           
          motion to dismiss for lack of jurisdiction.  This case involves             
          respondent’s determination that a collection action is                      
          appropriate under sections 6320 and 6330.1                                  

               1All section references are to the Internal Revenue Code in            

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