Jeffrey S. and Susan L. Duffield - Page 1

                                 T.C. Memo. 2002-53                                   

                               UNITED STATES TAX COURT                                

                  JEFFREY S. AND SUSAN L. DUFFIELD, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3716-00L.              Filed February 25, 2002.             

               Joyce Griggs, for petitioners.                                         
               Ross M. Greenberg and Joanne B. Minsky, for respondent.                

                                 MEMORANDUM OPINION                                   

               FOLEY, Judge:  The issues in this case are whether                     
          respondent has met the requirements of section 63301 and whether            
          petitioners are liable for the section 6673(a)(1) penalty.                  
               Jeffrey and Susan Duffield resided in Bear, Delaware, when             
          they filed their petition.  The assessments relate to liabilities           

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code as amended.                                       

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