Julie K. McCammon - Page 1

                                  T.C. Memo. 2007-3                                   


                               UNITED STATES TAX COURT                                


                          JULIE K. MCCAMMON, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 19719-04, 386-05,    Filed January 8, 2007.                
                           5557-05.                                                   


               Julie K. McCammon, pro se.                                             
               Terry Serena, for respondent.                                          


                                 MEMORANDUM OPINION                                   

               COHEN, Judge:  Respondent determined deficiencies in and               
          penalties and additions to tax with respect to petitioner’s                 
          Federal income taxes for 2000, 2001, and 2002 (docket Nos.                  
          19719-04, 386-05, and 5557-05, respectively), as follows:                   







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