Ralph Leon Hays, Jr., - Page 1

          T.C. Memo. 1996-18                                                          

                               UNITED STATES TAX COURT                                

                         RALPH LEON HAYS, JR., Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 26223-93.           Filed January 22, 1996.                 

               Ralph Leon Hays, Jr., pro se.                                          
               Mark A. Weiner, for respondent.                                        

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GERBER, Judge:  Respondent determined a $9,285 deficiency in           
          petitioner's 1982 income tax and additions to tax in the amounts            
          of $2,321.25, $464.25, and $903.97 under sections 6651(a),1                 
          6653(a)(1)(A), and 6654(a), respectively.  If an addition to tax            

               1 Section references are to the Internal Revenue Code in               
          effect for the period under consideration.  Rule references are             
          to this Court's Rules of Practice and Procedure.                            

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