Stephen S. Ziegler - Page 1

                                 T.C. Memo. 2007-166                                  

                               UNITED STATES TAX COURT                                

                          STEPHEN S. ZIEGLER, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 23638-04.               Filed June 27, 2007.                

               Michael J. Grace, for petitioner.                                      
               Roger W. Bracken, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               CHIECHI, Judge:  Respondent determined the following defi-             
          ciencies in, additions under section 6651(a)(1)1 to, and                    
          accuracy-related penalties under section 6662(a) on petitioner’s            

               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code (Code) in effect for the years at                 
          issue.  All Rule references are to the Tax Court Rules of Prac-             
          tice and Procedure.                                                         

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Last modified: November 10, 2007