Miriam-Majadillas Eiselstein - Page 1

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                                 T.C. Memo. 2003-22                                   


                               UNITED STATES TAX COURT                                


                     MIRIAM-MAJADILLAS EISELSTEIN, Petitioner v.                      
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                     


               Docket No. 7613-02L.             Filed January 22, 2003.               

               Miriam-Majadillas Eiselstein, pro se.                                  
               Robert S. Scarbrough, for respondent.                                  


                                 MEMORANDUM OPINION                                   
               VASQUEZ, Judge:  This case is before the Court on                      
          respondent’s motion for summary judgment and to impose a penalty            
          under I.R.C. section 6673.1                                                 





               1  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.