Mark R. Halcott - Page 2

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          for decision is whether petitioner is liable for the addition to            
          tax under section 6651(a)(1) for the year in issue.2                        
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
          The stipulation of facts and the attached exhibits are                      
          incorporated herein by this reference.  At the time the petition            
          was filed, petitioner resided in Colorado.                                  
               Petitioner sent respondent a Form 1040, U.S. Individual                
          Income Tax Return, for 2000 with zeros filled in for all items,             
          except for Federal tax withheld, total payments, amount overpaid,           
          and amount to be refunded.  Petitioner attached two W-2                     
          statements, Wage and Tax Statement, reporting wages earned of               
          $50,539, and a 2-page form letter containing tax-protester                  
          arguments.  Petitioner signed and dated the Form 1040, and wrote            
          “N.O.Y.B.” for his daytime telephone number.  Respondent did not            
          treat petitioner’s Form 1040 as a processable tax return.                   
               On January 22, 2003, respondent sent petitioner a notice of            
          deficiency, determining that petitioner owed a deficiency of                
          $8,719 on the basis of the attached W-2 statements and additions            

          Rule references are to the Tax Court Rules of Practice and                  
          Procedure.  Amounts are rounded to the nearest dollar.                      
               2  By order dated Aug. 5, 2003, the Court deemed conceded by           
          petitioner the deficiency pursuant to Rule 34.  Respondent                  
          conceded the sec. 6654(a) addition to tax.                                  

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