T.C. Memo. 2003-341 UNITED STATES TAX COURT BHARAT S. PARIKH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14666-02L. Filed December 16, 2003. Bharat S. Parikh, pro se. William J. Gregg and Warren P. Simonsen, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: The issue for decision is whether respondent may proceed with collection relating to petitioner’s 1988 and 1992 tax liabilities. FINDINGS OF FACT Petitioner failed to file a 1988 Federal income tax return. Respondent filed a substitute return relating to that year and sent petitioner a notice of deficiency. In response, petitionerPage: 1 2 3 4 Next
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