Philip E. Lucas - Page 1

                                  T.C. Memo. 2000-14                                    

                                UNITED STATES TAX COURT                                 

                            PHILIP E. LUCAS, Petitioner v.                              
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                       

               Docket No. 195-99.                   Filed January 13, 2000.             

               Philip E. Lucas, pro se.                                                 
               Diane L. Worland, for respondent.                                        

                       MEMORANDUM FINDINGS OF FACT AND OPINION                          

               ARMEN, Special Trial Judge:  Respondent determined a                     
          deficiency in petitioner's Federal income tax for the taxable                 
          year 1995 in the amount of $3,333, as well as an addition to tax              
          under section 6651(a)(1) for failure to file a timely return in               

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