














                                 T.C. Memo. 2002-42                                   


                               UNITED STATES TAX COURT                                


                  MICHAEL R. OLSEN AND SHEILA OLSEN, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 5422-00.               Filed February 12, 2002.             


               Michael R. Olsen and Sheila Olsen, pro sese.                           
               Christian A. Speck, for respondent.                                    


                                 MEMORANDUM OPINION                                   
               DINAN, Special Trial Judge:  Respondent determined a                   
          deficiency in petitioners’ Federal income tax of $2,658, and an             
          addition to tax under section 6651(a)(1) of $495.25, for the                
          taxable year 1996.  Unless otherwise indicated, section                     
          references are to the Internal Revenue Code in effect for the

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