Richard A. Stasewich - Page 1















                                 T.C. Memo. 2001-30                                   


                               UNITED STATES TAX COURT                                


                         RICHARD A. STASEWICH, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 15480-99.          Filed February 12, 2001.                 


               Richard A. Stasewich, pro se.                                          
               Naseem J. Khan, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               COHEN, Judge:  Respondent determined deficiencies and                  
          accuracy-related penalties with respect to petitioner’s Federal             
          income tax as follows:                                                      












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