John O. Green - Page 1















                                 T.C. Memo. 2007-262                                  


                               UNITED STATES TAX COURT                                


                            JOHN O. GREEN, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 3885-05.              Filed August 30, 2007.                


               John O. Green, pro se.                                                 
               W. Lance Stodghill, for respondent.                                    


                                 MEMORANDUM OPINION                                   

               HALPERN, Judge:  Respondent has determined a deficiency in,            
          and additions to, petitioner’s 2001 Federal income tax as                   
          follows:                                                                    
                         Additions to Tax                                             
            Deficiency   Sec. 6651(a)(1)   Sec. 6651(a)(2)   Sec. 6654(a)             
          $8,624         $1,861.42           $1,199.58      $325.82                   








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