Mark E. Schroeder - Page 1
















                                 T.C. Memo. 1999-335                                  

                               UNITED STATES TAX COURT                                


                          MARK E. SCHROEDER, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 1486-98.                   Filed October 7, 1999.           


               Mark E. Schroeder, pro se.                                             
               Rick V. Hosler, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent determined deficiencies in                  
          petitioner's Federal income taxes of $9,161 for 1992, $10,588 for           
          1993, $9,426 for 1994, and $15,492 for 1995, and additions to tax           
          of $1,095 for 1992, $912 for 1993, $584 for 1994, and $1,362 for            
          1995 under section 6651(a) for failure to file a timely income              
          tax return.                                                                 





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