Brad and Teri Montagne - Page 1

                                 T.C. Memo. 2004-252                                  


                               UNITED STATES TAX COURT                                


                       BRAD AND TERI MONTAGNE, Petitioners v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 11648-02.            Filed November 8, 2004.                


               Brad Montagne, pro se.                                                 
               James Brian Urie, for respondent.                                      


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               VASQUEZ, Judge:  Respondent determined the following                   
          deficiencies in, addition to, and accuracy-related penalties on             
          petitioners’ Federal income taxes:                                          
                              Addition to Tax      Penalty                            
          Year    Deficiency    Sec. 6651(a)(1)         Sec. 6662(a)                  
          1997     $17,091           $3,956          $3,418                           
          1998           17,867    --             3,573                               





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