Patrick J. McGowan - Page 1

                                 T.C. Memo. 2006-154                                  


                               UNITED STATES TAX COURT                                


                          PATRICK J. MCGOWAN, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 24699-04.             Filed July 27, 2006.                  


               Patrick J. McGowan, pro se.                                            
               Michael A. Pesavento, for respondent.                                  


                                 MEMORANDUM OPINION                                   

               WELLS, Judge:  Respondent determined deficiencies in income            
          tax and additions to tax pursuant to sections 6651(a)(1) and 6654           
          for petitioner’s taxable years 1997 and 2002 as follows:                    










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