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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