T.C. Memo. 2004-250
UNITED STATES TAX COURT
RITA GRANT NDIRIKA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10008-03. Filed November 3, 2004.
Rita Grant Ndirika, pro se.
Roger W. Bracken, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following defi-
ciency in, and additions to, petitioner’s Federal income tax
(tax) for her taxable year 2000:
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