T.C. Memo. 2001-93
UNITED STATES TAX COURT
MANUEL G. LOPEZ, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4744-99. Filed April 17, 2001.
Manuel G. Lopez, pro se.
Cheryl M.D. Rees, for respondent.
MEMORANDUM OPINION
POWELL, Special Trial Judge: This case is before the Court
on respondent’s motion to dismiss for failure to properly
prosecute, and motion for a penalty under section 6673.1 The
issues before the Court are (1) whether, with respect to the
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
Rule references are to the Tax Court Rules of Practice and
Procedure.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011