Hugh D. Summers and Teresa E. Summers - Page 1

                                 T.C. Memo. 2006-219                                  


                               UNITED STATES TAX COURT                                


                HUGH D. SUMMERS AND TERESA E. SUMMERS, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 13874-05L.           Filed October 18, 2006.                


               Hugh D. Summers and Teresa E. Summers, pro sese.                       
               Kathleen K. Raup, for respondent.                                      


                                 MEMORANDUM OPINION                                   
               WELLS, Judge:  The instant matter is before the Court on               
          respondent’s and petitioners’ motions for summary judgment                  
          pursuant to Rule 121.  The issue we must decide is whether                  
          respondent’s Appeals Office abused its discretion in determining            
          to proceed with the collection of petitioners’ 1989 tax                     







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