Larry Bruce - Page 1

                                 T.C. Memo. 2007-161                                  

                               UNITED STATES TAX COURT                                

                             LARRY BRUCE, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No.  24303-05L.   Filed June 21, 2007.                          

                    Respondent filed a Notice of Federal Tax Lien against             
               P for the unpaid balance of his Federal income taxes for               
               2003.  After notice to P and a hearing, R’s settlement                 
               officer issued a notice of determination upholding the                 
               proposed collection action.  R moved for summary judgment on           
               all issues.                                                            

                    Held: R’s motion for summary judgment will be granted.            
               R may proceed with collection by lien.                                 

               E. Kenneth Wall, for petitioner.                                       
               Jeffrey E. Gold, for respondent.                                       

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Last modified: November 10, 2007