William F. Middleton - Page 1

                                 T.C. Memo. 2007-120                                  

                               UNITED STATES TAX COURT                                

                         WILLIAM F. MIDDLETON, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1326-05L.               Filed May 10, 2007.                 

               William F. Middleton, pro se.                                          
               Katherine Lee Kosar, for respondent.                                   

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HAINES, Judge:  Petitioner filed a petition with this Court            
          in response to a Notice of Determination Concerning Collection              
          Action(s) Under Section 6320 and/or 6330 (notice of                         
          determination).1  Pursuant to section 6330(d), petitioner seeks             

               1  Unless otherwise indicated, all section references are to           

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Last modified: November 10, 2007