Christina L. Belmont - Page 1















                                 T.C. Memo. 2007-68                                   


                               UNITED STATES TAX COURT                                


                         CHRISTINA L. BELMONT, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 15985-04.              Filed March 22, 2007.                


               Christina L. Belmont, pro se.                                          
               Katherine Lee Kosar, for respondent.                                   


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HAINES, Judge:  Respondent determined a deficiency in                  
          petitioner’s 2001 Federal income tax of $4,333, as well as                  
          additions to tax under section 6651(a)(1) and (2) of $975 and               
          $542, respectively, and section 6654 of $171.1                              

               1 Unless otherwise indicated, all section references are to            
                                                             (continued...)           





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