William M. Leggett - Page 1

                                 T.C. Memo. 2005-185                                  

                               UNITED STATES TAX COURT                                

                          WILLIAM M. LEGGETT, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13291-04.            Filed July 26, 2005.                   

               William M. Leggett, pro se.                                            
               Monica J. Miller, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               VASQUEZ, Judge:  Respondent determined a $3,285 deficiency             
          in, an $821.25 addition to tax pursuant to section 6651(a)(1)1              
          on, and a $131.29 addition to tax pursuant to section 6654(a) on            

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

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