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.Page: 1 2 3 4 5 6 NextLast modified: March 27, 2008