J. Jean Moore - Page 1

                                 T.C. Memo. 2006-171                                  

                               UNITED STATES TAX COURT                                

                            J. JEAN MOORE, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11634-05L.            Filed August 17, 2006.                

               Timothy W. Tuttle and D. Anthony Gaston, for petitioner.               
               Karen Nicholson Sommers, for respondent.                               

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               SWIFT, Judge:  Petitioner seeks review of respondent’s                 
          notice of determination sustaining a notice of Federal tax lien             
          filing relating to petitioner’s outstanding 1997 through 2002               
          individual Federal income taxes.  The issue for decision is                 
          whether respondent’s Appeals Office conducted prohibited ex parte           
          communications, and if so what remedy is appropriate.                       

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