Raymond Bourbeau - Page 1

                                 T.C. Memo. 2003-117                                  

                               UNITED STATES TAX COURT                                

                           RAYMOND BOURBEAU, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6898-02L.             Filed April 22, 2003.                 

               Raymond Bourbeau, pro se.                                              
               D. Sean McMahon, for respondent.                                       

                                 MEMORANDUM OPINION                                   

               VASQUEZ, Judge:  This case is before the Court on                      
          respondent’s motion for summary judgment and to impose a penalty            
          under I.R.C. section 66731 (motion for summary judgment).                   

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

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