Susan Jane Hoyez, C.P.A. - Page 1

                                 T.C. Memo. 2000-250                                  

                               UNITED STATES TAX COURT                                

                       SUSAN JANE HOYEZ, C.P.A., Petitioner v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13572-98.                  Filed August 10, 2000.           

               Susan Jane Hoyez, pro se.                                              
               Nhi T. Luu-Sanders, for respondent.                                    

                                 MEMORANDUM OPINION                                   
               POWELL, Special Trial Judge:  Respondent determined a                  
          deficiency in petitioner's 1993 Federal excise tax and an                   
          addition to tax under section 6651(a)(1) in the respective                  
          amounts of $415 and $104.  The issue is whether a contribution to           
          petitioner’s pension plan was timely under section 412.1                    

          1    Unless otherwise indicated, section references are to the              
          Internal Revenue Code in effect for the year in issue, and all              
          Rule references are to the Tax Court Rules of Practice and                  

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