Thomas Greendyk - Page 1

                                 T.C. Memo. 2005-108                                  

                               UNITED STATES TAX COURT                                

                           THOMAS GREENDYK, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No.  10185-03.            Filed May 12, 2005.                   

                    P failed to file a Federal income tax return for the              
               2000 year.  R subsequently determined a deficiency and                 
               additions to tax, which P then contested primarily on the              
               basis of inapplicability of the filing requirement.                    
                    Held:  P is liable for the deficiency determined by R             
               and for additions to tax under secs. 6651(a)(1) and 6654,              

               Philip A. Putman, for petitioner.                                      
               Jonae A. Harrison, for respondent.                                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               WHERRY, Judge:  Respondent determined a Federal income tax             
          deficiency for petitioner’s 2000 taxable year in the amount of              

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