Mark Christopher and Nancy Louise Corcoran - Page 1

                                 T.C. Memo. 2002-18                                   

                               UNITED STATES TAX COURT                                

             MARK CHRISTOPHER AND NANCY LOUISE CORCORAN, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2947-01.             Filed January 18, 2002.                

               Mark Christopher Corcoran, pro se.                                     
               Timothy F. Salel, for respondent.                                      

                                 MEMORANDUM OPINION                                   
               WOLFE, Special Trial Judge:  Respondent determined a                   
          deficiency of $4,155 in petitioners’ 1998 Federal income tax.  In           
          the answer to the petition respondent asserted an accuracy-                 
          related penalty of $831 pursuant to section 6662(a).  At trial              
          respondent filed a written motion for a penalty under section               

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