Jerry Joe Kerr - Page 1

          T.C. Memo. 2007-43                                                          

                               UNITED STATES TAX COURT                                

                            JERRY JOE KERR, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 22838-04L.         Filed February 22, 2007.                 

               Joseph R. Borich III, for petitioner.                                  
               Dennis R. Onnen and James E. Cannon, for respondent.                   

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               THORNTON, Judge:  Pursuant to section 6330, petitioner seeks           
          review of a proposed levy.1  The only issue is whether                      
          respondent’s settlement officer abused his discretion in                    

               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code, as amended.                                      

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