John S. Cooper, Jr. - Page 1

                                 T.C. Memo. 2006-241                                  

                               UNITED STATES TAX COURT                                

                         JOHN S. COOPER, JR., Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 15613-04.          Filed November 9, 2006.                  

               John S. Cooper, Jr., pro se.                                           
               James C. O’Leary, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GERBER, Judge:  Respondent determined an $8,044 deficiency             
          in petitioner’s 2002 Federal income tax and additions to tax                
          under sections 6651(a)(1)1 and 6654(a) in the amounts of                    
          $2,059.13 and $268.26, respectively.  Respondent also determined            

               1 Section references are to the Internal Revenue Code as               
          amended and in effect for the period under consideration.  Rule             
          references are to this Court’s Rules of Practice and Procedure.             

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