Dwight Schwersensky - Page 1

                                 T.C. Memo. 2006-178                                  


                               UNITED STATES TAX COURT                                


                         DWIGHT SCHWERSENSKY, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 17983-03L.              Filed August 24, 2006.              


               Dwight Schwersensky, pro se.                                           
               Sylvia L. Shaughnessy, for respondent.                                 


                                 MEMORANDUM OPINION                                   

               GALE, Judge:  This case is before the Court on respondent's            
          motion for summary judgment on the issue of whether he may                  
          proceed by levy to collect unpaid income taxes for petitioner's             
          2000 tax year.  Respondent's motion also seeks a penalty under              








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