Gerard R. Fitzgerald - Page 3

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               This proceeding arises from a petition for judicial review             
          filed in response to a Notice of Determination Concerning                   
          Collection Actions Under Section 6320 (notice of determination).            
          The issue for decision is whether respondent abused his                     
          discretion in sustaining a notice of Federal tax lien (notice of            
          lien) filed against petitioner.                                             
               At the time the petition was filed, petitioner resided in              
          Batavia, Ohio.                                                              
               Respondent assessed taxes, penalties, and interest against             
          petitioner for the taxable years 1989, 1997, 1998, 1999, and                
          2000.  On June 21, 2004, respondent filed the notice of lien and            
          mailed petitioner a Notice of Federal Tax Lien Filing and Your              
          Right to a Hearing Under IRC 6320.                                          
               On July 22, 2004, the Internal Revenue Service Officer for             
          Tri-County, Ohio, received petitioner’s Form 12153, Request for a           
          Collection Due Process Hearing.  Subsequently petitioner’s case             
          was assigned to an Appeals officer.  The Appeals officer                    
          conducted a telephone hearing with petitioner on January 20,                
          2005.  During the hearing, petitioner did not challenge his                 
          underlying tax liabilities or the filing of the notice of lien.             
          Instead, petitioner disputed a levy on his Social Security                  
          benefits for his unpaid Federal income tax liability for the                
          taxable year 1990.                                                          

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