Tracee Creen - Page 1
















                                 T.C. Memo. 2003-27                                   


                               UNITED STATES TAX COURT                                


                             TRACEE CREEN, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 4344-01.              Filed January 30, 2003.               

               Tracee Creen, pro se.                                                  
               Jeanne Gramling, for respondent.                                       


                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  This case is before us on respondent’s                
          motion to dismiss for lack of prosecution.  At the request of               
          respondent, on October 7, 2002, the Court held a trial solely for           
          the purpose of permitting respondent to present evidence to                 










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