Joseph E. Lewis - Page 3

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               At the time his petition was filed, petitioner resided in              
          Lancaster, California.  Petitioner is a plumber by trade.                   
          Petitioner and his wife jointly filed their Form 1040, U.S.                 
          Individual Income Tax Return, for the 2002 tax year on January              
          25, 2004.  Petitioner reported a tax due of $11,636 and enclosed            
          payment of that amount with the return.  Petitioner’s return was            
          originally due on April 15, 2003.  Respondent assessed the tax              
          reported on the return, along with additions to tax, pursuant to            
          section 6651(a)(1) and (2), of $2,618.10 for late filing and                
          $581.80 for late payment.                                                   
               Petitioner then submitted a request to respondent to abate             
          the assessments of 2002 additions to tax based on reasonable                
          cause.  Petitioner argued that the additions to tax for his late            
          filing should be abated because his accountant, who possessed               
          petitioner’s tax documents, was hospitalized with stomach cancer            
          at the time petitioner’s taxes were due.  Petitioner’s request              
          was ultimately assigned to an Appeals officer.  The Appeals                 
          officer reviewed the circumstances of the late filing, including            
          correspondence from petitioner as well as petitioner’s employer,            
          and declined to abate the additions to tax.  The Appeals officer            
          then sent petitioner a letter indicating that his appeal had been           
          denied.  On May 28, 2005, respondent issued to petitioner Letter            
          1058, Final Notice, Notice of Intent to Levy and Notice of Your             
          Right to a Hearing, advising petitioner that respondent intended            

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