Dawson Craig Lane - Page 2

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               We must decide whether respondent may proceed with the                 
          collection action as determined in the notice of determination              
          with respect to petitioner’s taxable year 2001.  We hold that               
          respondent may proceed with that collection action.  We must also           
          decide whether to grant respondent’s motion for a penalty under             
          section 6673.  We shall deny that motion.                                   
                                  FINDINGS OF FACT                                    
               All of the facts have been stipulated by the parties and are           
          so found.2                                                                  
               Petitioner resided in Knightdale, North Carolina, at the               
          time he filed the petition in this case.                                    
               Petitioner and Victoria L. Lane (Ms. Lane), his spouse,                
          timely filed Form 1040A, U.S. Individual Income Tax Return (Form            
          1040A for 2001), for the taxable year 2001.  In Form 1040A for              
          2001, petitioner and Ms. Lane reported total income of $38,456,             
          taxable income of $18,031, total Federal income tax (tax) of                
          $2,704, and tax withheld of $651.62 and claimed an overpayment of           
          $651.62 and a refund of the same amount.  They did not remit any            
          payment with Form 1040A for 2001.                                           
               Petitioner handwrote the following near the line in Form               
          1040A for 2001 on which he and Ms. Lane reported tax withheld of            
          $651.62:  “This money withheld despite protest!  See attached               

               2This case was submitted pursuant to Rule 122.                         

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