Michael W. Bethea - Page 1

                                 T.C. Memo. 2003-278                                  

                               UNITED STATES TAX COURT                                

                          MICHAEL W. BETHEA, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7957-02L.          Filed September 24, 2003.                

               Michael W. Bethea, pro se.                                             
               Linda J. Wise and Robert W. West, for respondent.                      

                                 MEMORANDUM OPINION                                   

               WHERRY, Judge:  This case is before the Court on                       
          respondent’s motion for summary judgment pursuant to Rule 121 and           
          to impose a penalty under section 6673.  The instant proceeding             
          arises from a petition for judicial review filed in response to a           
          Notice of Determination Concerning Collection Actions(s) Under              

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