Lester Ronald Coleman - Page 1

                                 T.C. Memo. 2007-263                                  

                               UNITED STATES TAX COURT                                

                        LESTER RONALD COLEMAN, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1621-06L.              Filed August 30, 2007.               

               Lester Ronald Coleman, pro se.                                         
               Robert W. Dillard, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               WELLS, Judge:  Petitioner seeks review, pursuant to sections           
          6320 and 6330, of respondent’s determination to proceed with the            
          collection of petitioner’s income tax liabilities for taxable               
          years 1994 and 1995.1  The issue to be decided is whether                   

               1Unless otherwise indicated, all Rule references are to the            

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Last modified: November 10, 2007