#!/usr/bin/perl
while(<DATA>){
s/<(\w*)>(?![^<\w*\>]*<\w*\\>)/<\/$1>/g;
print $_;
}

__DATA__
Susan Kempf<BR>LONGWOOD<BR>
<p>Joe</p>
DJ ROB-E ORLANDO<QC> BREAKZ, VOL. 2
<Hi>How r y</HI><br>
[HELOO]

##</code><code>##

Susan Kempf<BR>LONGWOOD</BR><BR>
</BR><p>Joe</p>
DJ ROB-E ORLANDO<QC> BREAKZ, VOL. 2</QC>
<Hi>How r y</HI><br>
</br>[HELLO]