Robert & Polly A. Gatlos - Page 1

                                 T.C. Memo. 2004-192                                  

                               UNITED STATES TAX COURT                                

                      ROBERT & POLLY A. GATLOS, Petitioners v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 15827-03L.             Filed August 26, 2004.               

               Robert and Polly A. Gatlos, pro sese.                                  
               Jeffrey C. Venzie, for respondent.                                     

                                 MEMORANDUM OPINION                                   
               MARVEL, Judge:  This matter is before the Court on                     
          respondent’s motion for summary judgment, filed pursuant to Rule            
          121,1 and to impose a penalty under section 6673.                           
               Summary judgment is a procedure designed to expedite                   

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

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