Josephine Velasco - Page 1
















                                 T.C. Memo. 2001-252                                  


                               UNITED STATES TAX COURT                                


                          JOSEPHINE VELASCO, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 16368-99.               Filed September 21, 2001.           

               Arsen Kashkashian, Jr., for petitioner.                                
               Russell K. Stewart, for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               JACOBS, Judge:  Respondent determined a $22,011 deficiency and         
          additions to tax under sections 6651(a)(1) and (2) and 6654 in the          
          amounts of $4,883, $2,930, and $1,165, respectively, with respect           
          to petitioner’s 1996 Federal income tax.1                                   


               1    All section references are to the Internal Revenue Code           
          in effect for 1996.                                                         





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