T.C. Memo. 1997-452
UNITED STATES TAX COURT
LINDA SANDERS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Docket No. 7417-95. Filed October 1, 1997.
Linda Sanders, pro se.
William R. Davis, Jr., for respondent.
MEMORANDUM OPINION
GERBER, Judge: Respondent determined deficiencies in
petitioner's Federal income and self-employment taxes and
additions to tax as follows:
Additions to Tax
Year Deficiency Sec.6651(a)(1) Sec. 6654
1992 $8,323 $1,935 $335
1993 8,663 2,166 363
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