John E. and Sandra L. West - Page 1

                                 T.C. Memo. 2008-30                                   

                               UNITED STATES TAX COURT                                

                     JOHN E. AND SANDRA L. WEST, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5376-06L.             Filed February 13, 2008.              

               Stephen L. Christian, for petitioners.                                 
               Spencer T. Stowe, for respondent.                                      

                                 MEMORANDUM OPINION                                   
               SWIFT, Judge: Under section 6330, petitioners challenge                
          respondent’s notice of determination sustaining respondent’s levy           
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code, and all Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      

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Last modified: March 27, 2008