William A. Wheelis - Page 1

                                 T.C. Memo. 2002-102                                  

                               UNITED STATES TAX COURT                                

                          WILLIAM A. WHEELIS, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 4033-01.              Filed April 16, 2002.                 

               William A. Wheelis, pro se.                                            
               Rachael J. Zepeda, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               COHEN, Judge:  Respondent determined deficiencies of                   
          $20,000.60 and $15,230 in petitioner’s Federal income taxes for             
          1995 and 1996, respectively.  Respondent also determined                    
          additions to tax for failure to file tax returns under section              
          6651 and for failure to pay estimated taxes under section 6654(a)           
          for both years.  The only bona fide issue for decision is whether           

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