Ella Louise Wooten - Page 1

                                 T.C. Memo. 2003-113                                  


                               UNITED STATES TAX COURT                                


                          ELLA LOUISE WOOTEN, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 7128-02L.               Filed April 21, 2003.               

               Ella Louise Wooten, pro se.                                            
               John F. Driscoll, for respondent.                                      


                                 MEMORANDUM OPINION                                   

               BEGHE, Judge:  Respondent has moved pursuant to Rule 1211              
          for summary judgment that respondent may proceed to collect                 
          petitioner’s outstanding liabilities for Federal income taxes and           
          interest for tax years 1995 through 1997.                                   


               1Unless otherwise indicated, all Rule references are to the            
          Tax Court Rules of Practice and Procedure, and all section                  
          references are to the Internal Revenue Code, as amended.                    




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