James Christian Jensen - Page 1

                                 T.C. Memo. 2003-249                                  

                               UNITED STATES TAX COURT                                

                        JAMES CHRISTIAN JENSEN, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12930-01.          Filed August 19, 2003.                   

               James Christian Jensen, pro se.                                        
               Paul K. Voelker, for respondent.                                       

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               CHIECHI, Judge:  Respondent determined a $106,445 deficiency           
          in, and a $21,287.60 accuracy-related penalty under section                 
          6662(a)1 on, petitioner’s Federal income tax for 1998.                      

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

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