Mark R. Halcott - Page 1

                                 T.C. Memo. 2004-214                                  

                               UNITED STATES TAX COURT                                

                           MARK R. HALCOTT, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6010-03.           Filed September 22, 2004.                

               Mark R. Halcott, pro se.                                               
               Richard D. D’Estrada, for respondent.                                  

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HAINES, Judge:  Respondent determined an $8,719 deficiency             
          in petitioner’s Federal income tax for 2000 (year in issue), a              
          $1,227 section 6651(a)(1) addition to tax, and a $240 section               
          6654(a) addition to tax.1  After concessions, the remaining issue           

               1  Unless otherwise noted, all section references are to the           
          Internal Revenue Code in effect for the year in issue, and all              

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