Rainer B. and Sonja D. Wagner - Page 1
















                                 T.C. Memo. 2002-180                                  


                               UNITED STATES TAX COURT                                

                    RAINER B. AND SONJA D. WAGNER, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 13046-01L.           Filed July 31, 2002.                        

               Rainer B. and Sonja D. Wagner, pro sese.                               
               Wendy S. Harris and Scott Hovey, for respondent.                       

                                 MEMORANDUM OPINION                                   
               POWELL, Special Trial Judge:  This matter is before the                
          Court on respondent’s Motion For Summary Judgment And To Impose A           
          Penalty Under I.R.C. Section 6673, filed pursuant to Rule 121.1             
          Respondent contends that there is no dispute as to any material             
          fact with respect to this levy action, and that respondent’s                
          determination to proceed with collection of petitioners’                    


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




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