T.C. Memo. 2006-82                                   
                               UNITED STATES TAX COURT                                
                           HARVEY L. HOOVER, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket Nos. 15557-99, 4590-00L.    Filed April 24, 2006.               
               Harvey L. Hoover, pro se.                                              
               Diane L. Worland, for respondent.                                      
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               RUWE, Judge:  These cases were consolidated for purposes of            
          trial, briefing, and opinion.  On August 20, 1999, respondent               
          issued a notice of deficiency, which determined deficiencies and            
          penalties with respect to petitioner’s Federal income taxes as              
          follows:                                                                    
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