Michael and Michelle Rough - Page 9

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               In view of the foregoing, we will grant respondent's oral              
          motion to exercise our discretion under section 6673(a) and                 
          require petitioners to pay a penalty to the United States in the            
          amount of $500.  Crain v. Commissioner, 737 F.2d 1417, 1417-1418            
          (5th Cir. 1984); Coulter v. Commissioner, 82 T.C. 580, 584-586              
          (1984); Abrams v. Commissioner, 82 T.C. 403, 408-411 (1984).                
               To reflect the foregoing,                                              
                                             An appropriate order and                 
                                        decision will be entered.                     































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