T.C. Memo. 2007-128 UNITED STATES TAX COURT NATALIA RAVELO ESCANDON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13429-05. Filed May 21, 2007. Natalia Ravelo Escandon, pro se. Justin L. Campolieta, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined a deficiency of $1,868 in petitioner’s Federal income tax, as well as additions to tax of $415.58 under section 6651(a)(1) and $83.12 under section 6651(a)(2) for 2003.1 After concessions, the issues for 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