Kenneth J. Sigel - Page 1

                                 T.C. Memo. 2001-138                                  

                               UNITED STATES TAX COURT                                

                           KENNETH J. SIGEL, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1851-00.                     Filed June 12, 2001.           

               Kenneth J. Sigel, pro se.                                              
               Frederick Petrino, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               SWIFT, Judge: This case is before us on respondent's motion            
          to dismiss.  The issue presented is whether we lack jurisdiction            
          over petitioner's claims that an addition to tax under section              
          6654(a) should be waived and that assessed interest should be               
          abated under section 6404.                                                  

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