T.C. Memo. 2007-97 UNITED STATES TAX COURT SANDRA HOLMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5699-05. Filed April 24, 2007. James H. Callwood, for petitioner. Matthew J. Avon and Paul Schneiderman, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: Respondent determined a deficiency in and additions to petitioner’s 2001 Federal income tax as follows: Additions to Tax Sec. Sec. Sec. Deficiency 6651(a)(1) 6651(a)(2) 6654(a) $35,380 $2,037 $1,358 $242Page: 1 2 3 4 5 NextLast modified: November 10, 2007