William Lenihan - Page 1

                                 T.C. Memo. 2006-259                                  


                               UNITED STATES TAX COURT                                


                           WILLIAM LENIHAN, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 13764-03.          Filed December 5, 2006.                  


               William Lenihan, pro se.                                               
               Frank J. Jackson and Michelle L. Maniscalco, for respondent.           


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HALPERN, Judge:  By notice of deficiency dated May 20, 2003            
          (the notice), respondent determined a deficiency in petitioner’s            
          2000 Federal income tax of $26,436 and additions to tax of                  
          $4,817, $2,248, and $1,121 under sections 6651(a)(1) and (2) and            
          6654(a), respectively.  Petitioner assigned error to each of                
          those determinations.  Respondent conceded the addition to tax              





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