Creed J. Pearson - Page 1















                                 T.C. Memo. 2007-341                                  


                               UNITED STATES TAX COURT                                


                           CREED J. PEARSON, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 16460-06.             Filed November 19, 2007.              



               Creed J. Pearson, pro se.                                              
               Mary Ann Waters, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GOEKE, Judge:  Respondent determined deficiencies in, and              
          additions to, petitioner’s Federal income tax for taxable years             
          1999 through 2003 as follows:                                               










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