Daniel and Sally A. Holguin - Page 1

                                 T.C. Memo. 2003-125                                  

                               UNITED STATES TAX COURT                                

                     DANIEL AND SALLY A. HOLGUIN, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10215-02L.         Filed April 29, 2003.                    

               Daniel Holguin and Sally A. Holguin, pro sese.                         
               Alan J. Tomsic, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  This case is before the Court on respon-              
          dent’s motion for summary judgment and to impose a penalty under            
          section 66731 as to petitioner Daniel Holguin (respondent’s                 

               1All section references are to the Internal Revenue Code in            
          effect at all relevant times.  All Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      

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