Harold A. Lange - Page 1

                                 T.C. Memo. 2005-200                                  

                               UNITED STATES TAX COURT                                

                           HAROLD A. LANGE, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8704-04.             Filed August 16, 2005.                 

               Harold A. Lange, pro se.                                               
               Beth A. Nunnink, for respondent.                                       

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               KROUPA, Judge:  Respondent determined a $8,152 deficiency in           
          petitioner’s Federal income tax for 2002 and determined that                
          petitioner was liable for a $2,038 addition to tax under section            
          6651(a)(1)1 for failure to file timely (late filing addition) and           

               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                 
          indicated.  All amounts have been rounded.                                  

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