Michael A. and Esther N. Milnes - Page 1

                                 T.C. Memo. 2003-62                                   

                               UNITED STATES TAX COURT                                

               MICHAEL A. MILNES AND ESTHER N. MILNES, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8612-02L.            Filed March 4, 2003.                   

               Michael A. Milnes and Esther N. Milnes, pro se.                        
               Trent D. Usitalo, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               COLVIN, Judge:  This matter is before the Court on                     
          respondent’s motion for summary judgment.  The issue is whether             
          it is appropriate to decide by summary judgment that respondent’s           
          determination to proceed with collection of petitioners’ tax                
          liabilities was not an abuse of discretion.  For reasons stated             
          below, we will grant respondent’s motion.                                   

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