John G. Jones - Page 1
















                                 T.C. Memo. 1999-125                                  


                               UNITED STATES TAX COURT                                


                            JOHN G. JONES, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 22579-96.                   Filed April 16, 1999.           


               John G. Jones, pro se.                                                 
               Michelle K. Loesch, for respondent.                                    


                                 MEMORANDUM OPINION                                   

               PARR, Judge:  This case is before the Court on respondent's            
          motion to dismiss for failure to properly prosecute, filed March            
          18, 1999.                                                                   
               Respondent determined a deficiency of $216,042 in                      
          petitioner's 1994 Federal income tax and an accuracy-related                







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