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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