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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