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...)Page: 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007