Michael Stein - Page 1

                                 T.C. Memo. 2004-124                                  


                               UNITED STATES TAX COURT                                


                            MICHAEL STEIN, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10970-01L.            Filed May 24, 2004.                   

               Michael Stein, pro se.                                                 
               John Aletta, for respondent.                                           


                                 MEMORANDUM OPINION                                   

               BEGHE, Judge:  Petitioner failed to file timely Federal                
          income tax returns for 1992, 1993, and 1994.  Respondent filed              
          “substitutes for return”1 (SFRs) for those years, mailed                    

               1The Commissioner has previously represented to this Court             
          that the term “substitute for return” (SFR) is a term used by the           
          Commissioner for returns or partial returns prepared by the                 
                                                             (continued...)           






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