Michael T. Hawkins and Janine M. Hansen - Page 1

                                 T.C. Memo. 2003-181                                  

                               UNITED STATES TAX COURT                                

               MICHAEL T. HAWKINS AND JANINE M. HANSEN, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10747-01.             Filed June 20, 2003.                  

               Michael T. Hawkins and Janine M. Hansen, pro sese.                     
               Alan J. Tomsic, for respondent.                                        

                                 MEMORANDUM OPINION                                   
               WOLFE, Special Trial Judge:  This matter is before the Court           
          on petitioners’ Motion to Dismiss for Lack of Jurisdiction,                 
          respondent’s Motion for Summary Judgment, and respondent’s Motion           
          to Impose a Penalty under Section 6673.  Unless otherwise                   
          indicated, all section references are to the Internal Revenue               
          Code in effect for the years in issue, and all Rule references              
          are to the Tax Court Rules of Practice and Procedure.                       

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