Anne M. Rogers - Page 1
















                                 T.C. Memo. 2001-20                                   


                               UNITED STATES TAX COURT                                


                            ANNE M. ROGERS, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 18692-99.                 Filed January 30, 2001.           


               Anne M. Rogers, pro se.                                                
               M. Kathryn Bellis, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               COHEN, Judge:  Respondent determined deficiencies and                  
          additions to tax in petitioner’s Federal income taxes for 1996              
          and 1997 as follows:                                                        
            Additions to Tax, I.R.C.                                                  
               Year     Deficiency     Sec. 6651(a)(1)    Sec. 6654                   
          1996      $21,813         $  942.25         $ 93.88                         
          1997       32,519          1,618.00          191.42                         






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