Lucio Ambroselli - Page 1

                                 T.C. Memo. 1999-158                                  

                               UNITED STATES TAX COURT                                

                           LUCIO AMBROSELLI, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8355-97.                      Filed May 11, 1999.           

               Lucio Ambroselli, pro se.                                              
               Daniel J. Parent, for respondent.                                      

                                 MEMORANDUM OPINION                                   
               GERBER, Judge:  Respondent determined a $122,460 income tax            
          deficiency and a $91,845 fraud penalty under section 66631 for              
          petitioner’s 1993 taxable year.  We consider whether petitioner             
          should be defaulted in connection with respondent’s motion to               

               1 Section references are to the Internal Revenue Code in               
          effect for the period under consideration.  Rule references are             
          to this Court’s Rules of Practice and Procedure.                            

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