Lou Deserio - Page 1

                                 T.C. Memo. 2001-154                                  

                               UNITED STATES TAX COURT                                

                             LOU DESERIO, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 20581-98.               Filed June 27, 2001.                

               Lou Deserio, pro se.                                                   
               Erin K. Huss, for respondent.                                          

                                 MEMORANDUM OPINION                                   
               GERBER, Judge:  Respondent filed two motions, one seeking              
          dismissal for lack of prosecution and the other seeking damages             
          against petitioner under section 6673(a)(1).1  We consider the              

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

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