William M. Smith - Page 1















                                 T.C. Memo. 2007-121                                  


                               UNITED STATES TAX COURT                                


                           WILLIAM M. SMITH, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 13599-05.              Filed May 10, 2007.                  


               William M. Smith, pro se.                                              
               Jonathan J. Ono, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HAINES, Judge:  Respondent determined a deficiency in                  
          petitioner’s 2002 Federal income tax of $4,088, as well as                  
          additions to tax under section 6651(a)(1) of $1,131 and section             
          6654 of $125.1                                                              

               1 Unless otherwise indicated, all section references are to            
                                                             (continued...)           






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Last modified: November 10, 2007