Harold L. & Lacheer A. Dozier - Page 1

                                 T.C. Memo. 2000-255                                  

                               UNITED STATES TAX COURT                                

                    HAROLD L. & LACHEER A. DOZIER, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10087-99.                  Filed August 11, 2000.           

               Harold L. Dozier and LaCheer A. Dozier, pro se.                        
               Eric B. Jorgensen, for respondent.                                     

                                 MEMORANDUM OPINION                                   
               PAJAK, Special Trial Judge:  Respondent determined                     
          deficiencies in petitioners’ 1995 and 1996 Federal income taxes             
          in the amounts of $6,382 and $1,440, respectively, and an                   
          accuracy-related penalty under section 6662(a) in the amount of             
          $1,276 for 1995.  Unless otherwise indicated, all section                   
          references are to the Internal Revenue Code in effect for the               
          years in issue.                                                             

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