T.C. Memo. 2007-65 UNITED STATES TAX COURT JAMES O. DAVENPORT, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7515-05. Filed March 21, 2007. James O. Davenport, Jr., pro se. Kim-Khanh Thi Nguyen, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined an $11,038 deficiency and a $1,431.50 addition to tax pursuant to section 6651(a)(1)1 in petitioner’s 2001 Federal income tax. At the close of trial, 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 NextLast modified: November 10, 2007