T.C. Memo. 2001-256
UNITED STATES TAX COURT
TIMOTHY JOHN PATTON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5892-00. Filed September 28, 2001.
Timothy John Patton, pro se.
James R. Turton, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: This case is before the Court on
respondent’s motion to dismiss for lack of prosecution pursuant
to Rule 123(b).1 By separate notices of deficiency, respondent
1 Unless otherwise indicated, 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.
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