Steven John Rennie - Page 1

                                 T.C. Memo. 2002-296                                  

                               UNITED STATES TAX COURT                                

                          STEVEN JOHN RENNIE, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2539-02L.             Filed December 2, 2002.               

               Steven John Rennie, pro se.                                            
               John W. Strate, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               GERBER, Judge:  Respondent, in a motion filed on August 26,            
          2002, moved for summary judgment on the questions of whether                
          respondent may proceed with collection and whether a section                
          66731 penalty should be imposed against petitioner.  With respect           

               1 All section references are to the Internal Revenue Code,             
          and all Rule references are to the Tax Court Rules of Practice              
          and Procedure, unless otherwise indicated.                                  

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