Joseph J. and Eileen H. Lipari - Page 1

                                  T.C. Memo. 2000-280                                   

                                UNITED STATES TAX COURT                                 

                    JOSEPH J. AND EILEEN H. LIPARI, Petitioners v.                      
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                       

               Docket No. 18650-97.                  Filed August 30, 2000.             

               Joseph J. Lipari and Eileen H. Lipari, pro sese.                         
               Richard A. Rappazzo, for respondent.                                     

                                  MEMORANDUM OPINION                                    
               VASQUEZ, Judge:  Respondent determined a deficiency of                   
          $44,011 in petitioners’ 1993 Federal income tax and a $8,802                  
          accuracy-related penalty under section 6662(a).1  After                       
          petitioners failed to appear when their case was called for                   
          trial, the Court orally granted respondent’s motion to dismiss                

               1  All section references are to the Internal Revenue Code               
          in effect for the year in issue, and all Rule references are to               
          the Tax Court Rules of Practice and Procedure.                                

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