Anna E. Charlton - Page 1















                                 T.C. Memo. 2007-122                                  


                               UNITED STATES TAX COURT                                


                           ANNA E. CHARLTON, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 7987-06.               Filed May 16, 2007.                  


               Anna E. Charlton, pro se.                                              
               James H. Harris, Jr., for respondent.                                  


                                 MEMORANDUM OPINION                                   

               GALE, Judge:  Respondent, by notice of deficiency issued on            
          January 10, 2006, determined a Federal income tax deficiency of             
          $27,595,308, an addition to tax for failure to file timely under            











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