Kenneth J. Barela - Page 1

                                 T.C. Memo. 2004-175                                  

                               UNITED STATES TAX COURT                                

                          KENNETH J. BARELA, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3873-02.             Filed July 28, 2004.                   

               Kenneth J. Barela, pro se.                                             
               Frederick J. Lockhart, Jr., for respondent.                            

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GERBER, Chief Judge:  Respondent, for petitioner’s 1999                
          taxable year, determined a $49,703 income tax deficiency and                
          additions to tax under sections 6651(a)(1)1 and 6654 in the                 

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

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