T.C. Memo. 2007-373
UNITED STATES TAX COURT
KATHLEEN JACKSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23959-06. Filed December 26, 2007.
Kathleen Jackson, pro se.
Lisa R. Woods, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined a deficiency in
petitioner’s 2002 Federal income tax of $68,254.1 The issue for
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure. Amounts
are rounded to the nearest dollar.
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Last modified: March 27, 2008