Charles E. Lewis - Page 1

                                 T.C. Memo. 2006-73                                   

                               UNITED STATES TAX COURT                                

                           CHARLES E. LEWIS, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16316-04.            Filed April 12, 2006.                  

               Charles E. Lewis, pro se.                                              
               Nancy E. Hooten, for respondent.                                       

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HAINES, Judge:  Respondent determined a deficiency in                  
          petitioner’s Federal income tax for 2002 and additions to tax               
          under sections 6651(a)(1) and (2) and 6654(a).1  After                      

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code, as amended, and all Rule references              
          are to the Tax Court Rules of Practice and Procedure.                       

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