Robert L. Tovar - Page 2

                            T.C. Summary Opinion 2004-120                             


                               UNITED STATES TAX COURT                                


                           ROBERT L. TOVAR, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 19073-02S.             Filed September 2, 2004.             

               Robert L. Tovar, pro se.                                               
               Laura A. McKenna, for respondent.                                      


               COUVILLION, Special Trial Judge:  This case was heard                  
          pursuant to section 7463 in effect at the time the petition was             
          filed.1  The decision to be entered is not reviewable by any                
          other court, and this opinion should not be cited as authority.             
               Respondent determined a deficiency of $5,992 in petitioner's           
          Federal income tax for 2000.                                                


               1    Unless otherwise indicated, subsequent section                    
          references are to the Internal Revenue Code in effect for the               
          year at issue.                                                              




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