Benjamin B. and Carolyn M. Haines - Page 1

                                 T.C. Memo. 2003-16                                   

                               UNITED STATES TAX COURT                                

                  BENJAMIN B. AND CAROLYN M. HAINES, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8296-02L.             Filed January 21, 2003.               

               Benjamin B. and Carolyn M. Haines, pro sese.                           
               Hieu C. Nguyen, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               GERBER, Judge:  Respondent, in a motion filed on November              
          20, 2002, moved for summary judgment on the questions of whether            
          he may proceed with collection and whether a section 66731                  

               1 All section references are to the Internal Revenue Code in           
          effect for the year in issue, and all Rule references are to the            
          Tax Court Rules of Practice and Procedure, unless otherwise                 

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