Greg Olson - Page 3

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               (3) whether petitioner is liable for the section 6654                  
          addition to tax for failure to pay estimated tax for 2000.                  
               During the taxable year 1999, petitioner received $18,521 in           
          wages from University Medical Center Corp. and $8,122 in                    
          nonemployee compensation from Southwest Sleep Diagnostics.                  
          During the taxable year 2000, petitioner received wages of                  
          $16,719 from University Medical Center Corp. and nonemployee                
          compensation of $17,181 from American Sleep Diagnostics.                    
          Petitioner did not file a Federal income tax return for 1999 or             
               On September 12, 2003, respondent issued the underlying                
          notices of deficiency referenced above.  The determined                     
          deficiencies and additions to tax were computed on the basis of             
          information returns submitted to the Internal Revenue Service by            
          third-party entities.                                                       
               Petitioner’s petition challenging the notices of deficiency            
          was filed with the Court on December 18, 2003, having been                  
          postmarked December 11, 2003, and reflected an address for                  
          petitioner in Tucson, Arizona.  The petition reflected                      
          petitioner’s position that his income, being “domestic” and not             
          from any taxable source identified by regulations, did not                  
          constitute taxable income.  Respondent’s answer was filed on                
          February 4, 2004, and petitioner filed a reply, with multiple               
          attachments, on March 22, 2004.  The attachments set forth at               

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