Deborah A. Messina - Page 1

                                 T.C. Memo. 2006-107                                  


                               UNITED STATES TAX COURT                                


                          DEBORAH A. MESSINA, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10926-04.             Filed May 16, 2006.                   


               Deborah A. Messina, pro se.                                            
               Bradley C. Plovan, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               CHIECHI, Judge:  Respondent determined the following defi-             
          ciency in, and additions to, petitioner’s Federal income tax                
          (tax):                                                                      










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