Elizabeth Giles - Page 1

                                 T.C. Memo. 2006-15                                   


                               UNITED STATES TAX COURT                                


                           ELIZABETH GILES, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 16640-03.             Filed January 31, 2006.               


               B. Paul Husband, for petitioner.                                       
               Michael W. Berwind, for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HAINES, Judge:  Respondent determined deficiencies of                  
          $7,117, $5,470, and $6,793 and accuracy-related penalties under             
          section 6662(a) for 1999, 2000, and 2001, respectively (years in            
          issue).1  After concessions,2 the issues for decision are:                  

               1  Unless otherwise noted, all section references are to the           
                                                             (continued...)           





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