Robert D. Hill - Page 1

                                 T.C. Memo. 2003-144                                  


                               UNITED STATES TAX COURT                                


                            ROBERT D. HILL, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6814-02.             Filed May 20, 2003.                    


               Robert D. Hill, pro se.                                                
               Erin K. Huss, for respondent.                                          


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Petitioner petitioned the Court to redetermine           
          the following determinations as to his 1999 taxable year:                   
               Addition to Tax      Accuracy-Related Penalty                          
           Deficiency     Sec. 6651(a)(1)             Sec. 6662(a)                    
          $35,568          $7,113.60                 $7,113.60                        







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