Richard E. Marks - Page 1

                                  T.C. Memo. 2002-4                                   

                               UNITED STATES TAX COURT                                

                           RICHARD E. MARKS, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 4218-00.                   Filed January 8, 2002.           

               Richard E. Marks, pro se.                                              
               Andrew J. Wyman, for respondent.                                       

                                 MEMORANDUM OPINION                                   
               DINAN, Special Trial Judge:  Respondent determined a                   
          deficiency in petitioner’s Federal income tax of $3,240, an                 
          addition to tax under section 6651(a)(1) of $162, and an                    
          accuracy-related penalty under section 6662(a) of $648, for the             
          taxable year 1996.  Unless otherwise indicated, section                     
          references are to the Internal Revenue Code in effect for the               

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