Vivian C. Kerr - Page 1

                                 T.C. Memo. 2003-311                                  

                               UNITED STATES TAX COURT                                

                            VIVIAN C. KERR, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 15930-02.             Filed November 7, 2003.               

               Vivian C. Kerr, pro se.                                                
               C. Teddy Li, for respondent.                                           

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               PANUTHOS, Chief Special Trial Judge:  Respondent determined            
          a deficiency in petitioner’s Federal income tax of $6,243 and an            
          accuracy-related penalty under section 6662(a) of $1,249 for the            
          2000 taxable year.  Unless otherwise indicated, section                     
          references are to the Internal Revenue Code in effect for the               

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