Karen McManus - Page 1

                                 T.C. Memo. 2006-57                                   


                               UNITED STATES TAX COURT                                


                            KAREN McMANUS, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 13540-04.             Filed March 27, 2006.                 


               Philip A. Putman, for petitioner.                                      
               Monica Gingras, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HAINES, Judge:  Respondent determined a deficiency in                  
          petitioner’s Federal income tax for 1996 of $3,548 as well as               
          additions to tax under section 6651(a)(1) of $887 and section               
          6654 of $189.1                                                              

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




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