T.C. Memo. 2006-238                                  
                               UNITED STATES TAX COURT                                
                          LOUIS P. MITCHELL, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 19258-04L.         Filed November 6, 2006.                  
               Louis P. Mitchell, pro se.                                             
               David R. Jojola and Elaine Fuller, for respondent.                     
                                 MEMORANDUM OPINION                                   
               SWIFT, Judge:  This matter is before us on respondent’s                
          Rule 121 motion for summary judgment and petitioner’s opposition            
          thereto.                                                                    
               The issue for decision is whether respondent’s Appeals                 
          Office abused its discretion in sustaining a notice of levy                 
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