Harold and Barbara Kupersmit - Page 1

                                 T.C. Memo. 2001-221                                  

                               UNITED STATES TAX COURT                                

                    HAROLD AND BARBARA KUPERSMIT, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8981-00.              Filed August 14, 2001.                

               Harold and Barbara Kupersmit, pro sese.                                
               David A. Breen, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               DAWSON, Judge:  This case was assigned to Special Trial                
          Judge John F. Dean pursuant to the provisions of section                    
          7443A(b)(5) in effect when this case commenced, and Rules 180,              
          181, and 183.  Unless otherwise indicated, section references are           
          to the Internal Revenue Code as in effect for the tax years for             
          which petitioners seek abatement of interest.  All Rule                     

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