Roydell Campbell - Page 1

                                 T.C. Memo. 2001-118                                  


                               UNITED STATES TAX COURT                                


                           ROYDELL CAMPBELL, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 3826-00.                      Filed May 17, 2001.           

               Roydell Campbell, pro se.                                              
               Shawna A. Early, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               PANUTHOS, Chief Special Trial Judge:  Respondent determined            
          a deficiency in petitioner’s Federal income tax in the amount of            
          $810 and an accuracy-related penalty pursuant to section 6662(a)            
          of $162 for the taxable year 1997.1                                         


               1    Unless otherwise indicated, section references are to             
          the Internal Revenue Code in effect for the year in issue, and              
                                                             (continued...)           

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