Eugene A. Sanders - Page 1

                                 T.C. Memo. 2005-163                                  


                               UNITED STATES TAX COURT                                


                          EUGENE A. SANDERS, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 25134-96.            Filed July 5, 2005.                    


               Douglas Alan Azar, for petitioner.                                     
               Nhi T. Luu-Sanders, for respondent.                                    

                                 MEMORANDUM OPINION                                   

               CARLUZZO, Special Trial Judge:  In what is commonly referred           
          to as an affected item notice of deficiency, respondent                     
          determined a section 6662(a)1 accuracy-related penalty of $8,411            
          (amounts are rounded) with respect to petitioner’s 1991 Federal             


               1  Unless otherwise indicated, section references are to the           
          Internal Revenue Code in effect for 1991, and Rule references are           
          to the Tax Court Rules of Practice and Procedure.                           




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