                         T.C. Memo. 2010-204



                       UNITED STATES TAX COURT



                  DEBRA L. WEEKES, Petitioner v.
           COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 14398-05.               Filed September 16, 2010.



     Debra L. Weekes, pro se.

     Joel D. McMahan, for respondent.



                         MEMORANDUM OPINION


     HALPERN, Judge:    Respondent determined a deficiency of

$4,733 with respect to petitioner’s 2003 Federal income tax.    By

amended answer, respondent increased the deficiency to $14,276.

After respondent’s concessions, the remaining deficiency is

$8,203.   The only issue for decision is whether, taking into

account respondent’s concessions, petitioner’s tax liability is
                                - 2 -

substantially the amount reported on her unsigned 2003 Federal

income tax return.

     All Rule references are to the Tax Court Rules of Practice

and Procedure.    We round all dollar amounts to the nearest

dollar.

     The Court has deemed stipulated certain facts, and those

facts, with accompanying exhibits, are incorporated herein by

this reference.    At the time that the petition was filed,

petitioner lived in Florida.

     Petitioner submitted to respondent an unsigned and undated

2003 Form 1040, U.S. Individual Income Tax Return, which showed,

among other things, the following items of income:      $43,447 of

wages, salaries, and tips; $2,952 of taxable interest; and $7,496

of distributions from pensions and annuities.      Petitioner claimed

a standard deduction and reported a $2,089 penalty on early

pension and annuity distributions.      As a result, her Form 1040

showed a $9,543 tax liability for 2003.1

     We are unclear as to what petitioner objects to, since the

deficiency principally arises from what she reported on her

unsigned and undated tax return.    There is no question as to the

taxability of petitioner’s items of income; petitioner agrees

that she submitted a Form 1040 for 2003 and neither challenges


     1
      Respondent assessed petitioner’s tax liability upon
receiving her Form 1040, later abating the liability as it was
reported on an unsigned Federal income tax return.
                                - 3 -

the items of income nor argues that she is entitled to more than

a standard deduction.   Respondent has conceded $1,340 of the

reported $9,543 tax liability because of petitioner’s

mathematical error when calculating the penalty amount on her tax

return.   On the basis of that return and respondent’s

concessions, we determine that petitioner’s 2003 Federal income

tax deficiency is $8,203.

     The record is unclear as to what amounts petitioner has

already paid towards her 2003 tax liability; indeed, it may be

that petitioner owes nothing.   However, our authority is only to

redetermine the deficiency with respect to petitioner’s 2003

Federal income tax.   While it appears to us that that deficiency

is $8,203, respondent represents that a calculation is necessary

pursuant to Rule 155, which provides for the parties to compute

the correct amount to be included in the Court’s decision.      On

the basis of respondent’s representation,


                                             Decision will be entered

                                        under Rule 155.
