United States Tax Court March 19, 2007, No. 7901-05 (Contreras v. Comm'r)

T.C. Memo. 2007-63

UNITED STATES TAX COURT

OSCAR R. CONTRERAS, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 7901-05. Filed March 19, 2007.

Oscar R. Contreras, pro se.

William F. Castor, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge: Respondent determined a deficiency of

$11,837 in petitioner’s Federal income tax for his taxable year

2001.