Russell W. Coulton - Page 1

                                 T.C. Memo. 2005-199                                  

                               UNITED STATES TAX COURT                                

                          RUSSELL W. COULTON, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13661-03.              Filed August 16, 2005.               

               Russell W. Coulton, pro se.                                            
               Linette B. Angelastro, for respondent.                                 

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               KROUPA, Judge:  Respondent determined a deficiency of                  
          $87,529 in petitioner’s Federal income tax for 2001, a $21,882.25           
          addition to tax under section 6651(a)(1)1 for failure to timely             
          file a return and a $3,497.97 addition to tax under section 6654            
          for failure to pay estimated income taxes for 2001.  After                  

               1All section references are to the Internal Revenue Code in            
          effect for the year at issue, and all Rule references are to the            
          Tax Court Rules of Practice and Procedure, unless otherwise                 

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