Andrew L. Paradiso - Page 1

                                 T.C. Memo. 2005-187                                  


                               UNITED STATES TAX COURT                                


                          ANDREW L. PARADISO, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 9361-03.              Filed July 26, 2005.                  


               Andrew L. Paradiso, pro se.                                            
               Theresa G. McQueeny, for respondent.                                   


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent determined a deficiency of                  
          $25,490 in petitioner’s Federal income tax for 2000 and that                
          petitioner is liable for additions to tax of $5,689.80 under                










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