Gary M. Dashiell and Frances J. Dashiell - Page 1

                                 T.C. Memo. 2004-210                                  

                               UNITED STATES TAX COURT                                

               GARY M. DASHIELL AND FRANCES J. DASHIELL, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 19118-02L.         Filed September 20, 2004.                

               Gary M. Dashiell and                                                   
               Frances J. Dashiell, pro sese.                                         
               Shirley M. Francis, for respondent.                                    

                                 MEMORANDUM OPINION                                   
               SWIFT, Judge: This matter is before us on respondent’s                 
          Motion for Summary Judgment concerning respondent’s tax lien                
          filing against petitioners with regard to petitioners’                      
          outstanding 1997 Federal income tax liability.                              
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for the year in issue.                  

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