Sylvia A. Duncan - Page 1

                                 T.C. Memo. 2005-171                                  

                               UNITED STATES TAX COURT                                

                           SYLVIA A. DUNCAN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 329-04.            Filed July 12, 2005.                     

               Sylvia A. Duncan, pro se.                                              
               Daniel N. Price, for respondent.                                       

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COHEN, Judge:  Respondent determined a deficiency of $2,251            
          in petitioner’s Federal income tax for 2001.  The issues for                
          decision are:                                                               
               (1) Whether the unpaid balance of a loan taken by petitioner           
          from her qualified retirement plan in 2000 should be deemed a               

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