T.C. Memo. 2002-31                                                          
                               UNITED STATES TAX COURT                                
              STEVEN K. STODDARD AND ELLEN M. STODDARD, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 1527-99.           Filed January 30, 2002.                  
               Ellen M. Stoddard, pro se.                                             
               Sandra Veliz, for respondent.                                          
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CHIECHI, Judge:  Respondent determined the following defi-             
          ciencies in, and accuracy-related penalties under section                   
          6662(a)1 on, petitioners’ Federal income tax (tax):                         
               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code (Code) in effect for the years at                 
          issue.  Unless otherwise indicated, all Rule references are to              
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