Robert Rodriguez - Page 1

                                 T.C. Memo. 2005-12                                   


                               UNITED STATES TAX COURT                                


                           ROBERT RODRIGUEZ, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10391-03.           Filed January 26, 2005.                 


               Robert Rodriguez, pro se.                                              
               Jonae A. Harrison, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GERBER, Chief Judge:  Respondent determined deficiencies in            
          and additions to petitioner’s Federal income tax as follows:                












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