C. Wayne Lewis, Jr. - Page 1

                                 T.C. Memo. 2005-111                                  

                               UNITED STATES TAX COURT                                

                         C. WAYNE LEWIS, JR., Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7211-04.               Filed May 17, 2005.                  

               C. Wayne Lewis, Jr., pro se.                                           
               Randolph J. Buchanan, for respondent.                                  

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               FOLEY, Judge:  By notices dated January 21, 2004, respondent           
          determined deficiencies in and additions to petitioner’s 1998,              
          2000, and 2001 Federal income taxes.  The issues for decision are           
          whether petitioner received unreported income and is liable for             
          sections 6651(a)(1)1 and 6654(a) additions to tax.                          

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect for the years in issue, and             

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