Michael Sawukaytis - Page 1

                                 T.C. Memo. 2002-156                                  

                               UNITED STATES TAX COURT                                

                          MICHAEL SAWUKAYTIS, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11672-00.              Filed June 19, 2002.                 

               Michael Sawukaytis, pro se.                                            
               Kimberly J. Webb, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               VASQUEZ, Judge:  Respondent determined a deficiency of                 
          $13,976 and an addition to tax of $726 pursuant to section                  
          6651(a)(1)1 in petitioner’s 1996 Federal income tax.                        

               1  All section references are to the Internal Revenue Code             
          in effect for the year in issue, and all Rule references are to             
          the Tax Court Rules of Practice and Procedure.                              

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