Ruth Ann Gillings - Page 1

                                 T.C. Memo. 2006-65                                   

                               UNITED STATES TAX COURT                                

                          RUTH ANN GILLINGS, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10337-05.              Filed April 4, 2006.                 

               Ruth Ann Gillings, pro se.                                             
               David W. Sorensen, for respondent.                                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               FOLEY, Judge:  The issues for decision are whether                     
          petitioner is liable for the section 6651(a)(1)1 and 6654(a)                
          additions to tax relating to her 2003 Federal income tax return.            

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect for the year in issue, and              
          all Rule references are to the Tax Court Rules of Practice and              

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