Johnny Owings Milam, Jr. and Brenda Ramsey Milam - Page 1

                                 T.C. Memo. 2004-94                                   

                               UNITED STATES TAX COURT                                

          JOHNNY OWINGS MILAM, JR. AND BRENDA RAMSEY MILAM, Petitioners v.            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2538-02L.              Filed April 6, 2004.                 

               Johnny Owings Milam, Jr. and Brenda Ramsey Milam, pro sese.            
               Steven M. Webster, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               GALE, Judge:  This case is before us on respondent’s motion            
          for summary judgment under Rule 121.1  Respondent contends that             
          there is no dispute as to any material fact and that respondent’s           
          determination to proceed with the collection action at issue                

               1 Unless otherwise noted, all section references are to the            
          Internal Revenue Code as amended, and all Rule references are to            
          the Tax Court Rules of Practice and Procedure.                              

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