Daniel J. Sides - Page 1

                                 T.C. Memo. 2004-141                                  


                               UNITED STATES TAX COURT                                


                           DANIEL J. SIDES, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 3313-02.              Filed June 17, 2004.                  

               Daniel J. Sides, pro se.                                               
               Stephen P. Baker, for respondent.                                      


                                 MEMORANDUM OPINION                                   

               VASQUEZ, Judge:  Respondent determined a $2,987 deficiency             
          in and a $327.40 penalty pursuant to section 66621 on                       
          petitioner’s 1999 Federal income tax.  On July 15, 2003,                    
          respondent filed a motion for sanctions under section 6673.                 



               1  Unless otherwise indicated, all section references are to           
          the applicable Internal Revenue Code.                                       




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