Alex B. Rhodes, Jr. - Page 1















                                 T.C. Memo. 2007-206                                  


                               UNITED STATES TAX COURT                                


                         ALEX B. RHODES, JR., Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 7844-05.                Filed July 30, 2007.                


               Alex B. Rhodes, Jr., pro se.                                           
               Alvin A. Ohm, for respondent.                                          


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HAINES, Judge:  Respondent determined deficiencies in                  
          petitioner’s Federal income taxes for 2000, 2001, 2002, and 2003            
          (years at issue) of $24,351, $24,222, $25,608, and $26,426, as              
          well as additions to tax under section 6651(a)(1) of $6,073,                









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