Sandra Holmes - Page 1















                                 T.C. Memo. 2007-97                                   


                               UNITED STATES TAX COURT                                


                            SANDRA HOLMES, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 5699-05.             Filed April 24, 2007.                  


               James H. Callwood, for petitioner.                                     
               Matthew J. Avon and Paul Schneiderman, for respondent.                 


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               SWIFT, Judge:  Respondent determined a deficiency in and               
          additions to petitioner’s 2001 Federal income tax as follows:               

                                 Additions to Tax                                     
                                    Sec.        Sec.        Sec.                      
                   Deficiency    6651(a)(1)  6651(a)(2)    6654(a)                    
                    $35,380      $2,037        $1,358       $242                      








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