Stephen Daryl Royal - Page 1

                                 T.C. Memo. 2006-72                                   

                               UNITED STATES TAX COURT                                

                         STEPHEN DARYL ROYAL, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 19001-04.            Filed April 11, 2006.                  

               Stephen Daryl Royal, pro se.                                           
               Bradley C. Plovan, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  Respondent determined a $5,324 deficiency             
          in, and a $1,065 accuracy-related penalty under section 6662(a)1            
          on, petitioner’s Federal income tax (tax) for his taxable year              

               1All section references are to the Internal Revenue Code in            
          effect for the year at issue.  All Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      

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