Bharat S. Parikh - Page 1

                                 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, petitioner            

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