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Petitioner did not file a Form 1040, U.S. Individual Income
Tax Return, for 1991. Petitioner's failure to file that return
was due to willful neglect.
During 1991, petitioner received W-2 wage income from
Georgeson in the amount of $54,669 and Form 1099 miscellaneous
income from self-employment for services rendered to Newport
Electronics, Inc. in the amount of $5,000. During that year,
petitioner also received Form 1099 interest income from (1) U.S.
Trust Company in the amount of $13, (2) Baybank Boston N.A. in
the amount of $148, (3) The Greater New York Savings Bank in the
amount of $348, and (4) The Chase Manhattan Bank N.A. in the
amount of $23.
For 1991, petitioner is entitled to (1) one personal exemp-
tion allowance in the amount of $2,150, (2) the standard deduc-
tion in the amount of $2,850, and (3) a deduction for one-half of
his 1991 self-employment tax liability, and his filing status is
that of a married individual filing a separate return.
On April 24, 1996, respondent attempted to reach petitioner
at Georgeson one last time to ascertain the reason for his
unresponsiveness and to inform him of respondent's intention to
file the instant motion. Respondent left a message for peti-
tioner with his secretary that informed petitioner that respon-
dent had attempted to reach him by telephone and by correspon-
dence on several occasions and that he should contact respondent
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