Terry Alan Simmons - Page 1

                                 T.C. Memo. 1997-269                                  


                               UNITED STATES TAX COURT                                


                          TERRY ALAN SIMMONS, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6857-94.                       Filed June 16, 1997.         


                    Terry Alan Simmons, pro se.                                       
                    Cynthia J. Olson, for respondent.                                 


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               JACOBS, Judge:   Respondent  determined  deficiencies in               
          petitioner's Federal income taxes and additions to tax as follows:          
                                                  Addition to Tax                     
               Year           Deficiency            Sec. 6651(f)                      
               1990           $5,850                   $3,304                         
               1991           6,197                    4,300                          
               1992           6,640                    3,551                          





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