T.C. Memo. 2004-221                                  
                               UNITED STATES TAX COURT                                
             DARLENE R. ESPOSITO, a.k.a. AMNESTY NATIONAL, Petitioner v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 4178-03.           Filed September 29, 2004.                
               Darlene R. Esposito, a.k.a. Amnesty National, pro se.                  
               Nancy C. Carver, for respondent.                                       
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CHIECHI, Judge:  Respondent determined a deficiency of $534            
          in petitioner’s Federal income tax (tax) for 1999.  Prior to                
          trial, respondent conceded that deficiency.                                 
               The only issue remaining for decision is whether petitioner            
          made an overpayment of tax (overpayment) for her taxable year               
          1999.  We hold that she did not.                                            
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