T.C. Memo. 2006-107                                  
                               UNITED STATES TAX COURT                                
                          DEBORAH A. MESSINA, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 10926-04.             Filed May 16, 2006.                   
               Deborah A. Messina, pro se.                                            
               Bradley C. Plovan, for respondent.                                     
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CHIECHI, Judge:  Respondent determined the following defi-             
          ciency in, and additions to, petitioner’s Federal income tax                
          (tax):                                                                      
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