Ozie R. M. Quarterman - Page 1

                                 T.C. Memo. 2004-241                                  

                               UNITED STATES TAX COURT                                

                        OZIE R. M. QUARTERMAN, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11119-02.            Filed October 21, 2004.                

                    R determined a tax deficiency and additions to                    
               tax, under secs. 6651(a)(1) and 6654, I.R.C., for P for                
               1995.  R has no record that P filed a 1995 return,                     
               either jointly with her husband (H) (now deceased) or                  
               separately.  P and H did file timely joint returns for                 
               1994 and 1996.  P claims that she and H filed a timely                 
               1995 joint return and, on that basis, she alleges that                 
               the notice of deficiency is barred by the 3-year                       
               statute of limitations on assessment under sec.                        
               6501(a), I.R.C.  She further alleges that the notice of                
               deficiency is “insufficient” because it is not a joint                 
               notice.  Assuming the notice of deficiency is timely                   
               and valid, she alleges that she (1) is taxable on only                 
               one-half of the interest included in her income by R                   
               because it was paid on a joint bank account, and (2) is                
               not liable for the additions to tax.                                   
                    1.  Held:  The notice of deficiency was timely                    
               issued and constitutes a valid notice of deficiency                    
               under sec. 6212, I.R.C.                                                

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