                       T.C. Memo. 1997-235



                     UNITED STATES TAX COURT


                 DWIGHT D. SPANN, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent


     Docket No. 15339-95.                      Filed May 21, 1997.


     Dwight D. Spann, pro se.

     Herbert W. Linder, for respondent.



             MEMORANDUM FINDINGS OF FACT AND OPINION



     POWELL, Special Trial Judge:   This case was assigned

pursuant to the provisions of section 7443A(b)(3) and Rules 180,

181, and 182.1




1
    All section references are to the Internal Revenue Code in
effect for the years in issue, and Rule references are to the Tax
Court Rules of Practice and Procedure.
                               - 2 -


     Respondent determined deficiencies in petitioner's Federal

income taxes for the taxable years 1992 and 1993 in the amounts

of $2,134 and $2,518, respectively.

     After a concession,2 the sole issue is whether petitioner is

liable for self-employment tax for the years in issue.

Petitioner resided in Enon Valley, Pennsylvania, at the time the

petition was filed.

                         FINDINGS OF FACT

     The facts are not disputed and may be summarized as follows.

Petitioner is a carpenter.   During the taxable years 1992 and

1993, petitioner's sole source of income was income earned from

self-employment in the amounts of $6,724 and $7,708,

respectively.   Petitioner did not pay any self-employment tax for

the years in issue.   In the notice of deficiency, respondent

determined that petitioner is liable for self-employment tax for

the taxable years 1992 and 1993 in the amounts of $950 and

$1,089, respectively.   Petitioner contends that the self-

employment tax does not, or at least should not, apply to

individuals at his modest income level.

                              OPINION

     Section 1401 imposes Social Security and medicare taxes

(self-employment tax) on income derived by an individual from a

2
    Respondent concedes that petitioner is entitled to earned
income credits pursuant to sec. 32 for the taxable years 1992 and
1993 in the amounts of $1,184 and $1,429, respectively.
                               - 3 -


trade or business (self-employment income) in excess of $400 to

pay for old-age, survivors and disability insurance, and hospital

insurance.   Secs. 1401 and 1402(b) and (c); Culp v. Commissioner,

T.C. Memo. 1984-78.   Since petitioner's self-employment income

for each of the years in issue exceeds $400, petitioner is liable

for self-employment tax in the amounts determined in the notice

of deficiency.   As to the fairness of such a taxing regime,

petitioner's avenue of redress lies with Congress, for we must

apply the law as written.   Metzger Trust v. Commissioner, 76 T.C.

42, 59-60 (1981), affd. 693 F.2d 459 (5th Cir. 1982).

     To reflect respondent's concession,

                                            Decision will be entered

                                       under Rule 155.
