Robert Hurford and Catherine Simone Hale - Page 1

                                 T.C. Memo. 2002-94                                   

                               UNITED STATES TAX COURT                                

              ROBERT HURFORD AND CATHERINE SIMONE HALE, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13278-01L.             Filed April 8, 2002.                 

               Robert Hurford and Catherine Simone Hale, pro sese.                    
               Robin Ferguson, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This matter is before            
          the Court on:  (1) Respondent’s oral motion to dismiss for lack             
          of jurisdiction and to strike all allegations in the second                 
          amended petition pertaining to a Notice of Federal Tax Lien filed           
          October 8, 1998, pertaining to a frivolous return penalty imposed           
          against petitioners pursuant to section 6702; and (2) respondent’s          

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