Frank A. Sonier - Page 1

                                 T.C. Memo. 1999-275                                  

                               UNITED STATES TAX COURT                                

                           FRANK A. SONIER, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13527-98R.                 Filed August 17, 1999.           

               Frank A. Sonier, pro se.                                               
               Lawrence H. Ackerman, for respondent.                                  

                                 MEMORANDUM OPINION                                   
               DEAN, Special Trial Judge:  This matter is before the Court            
          on respondent's motion to dismiss for lack of jurisdiction.  The            
          issues for decision are:  (1) Whether petitioner has alleged that           
          there is an actual controversy; and (2) whether petitioner is an            
          "interested party" entitled to file a petition for declaratory              

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