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At trial, respondent moved to dismiss the case as to
petitioner Michelle McCarron for failure to prosecute. Mrs.
McCarron did not sign the stipulation of facts or appear at the
trial on her own behalf. The Court will grant respondent's
motion to dismiss Mrs. McCarron for lack of prosecution. The
Court will enter a decision in this case in an amount that will
apply to both Mr. and Mrs. McCarron. See Estate of Mason v.
Commissioner, 64 T.C. 651, 652 (1975), affd. 566 F.2d 2 (6th Cir.
1977).
Mr. McCarron was a tax return preparer and stockbroker
during the years in issue. Mrs. McCarron did temporary work
during 1993 through 1995 and was a horse riding instructor during
1995.
Petitioners failed to file timely their tax returns for
1990, 1991, and 1992. As a result, those tax years were selected
for examination as part of the Nonfiler Initiative pertaining to
tax return preparers.
The examination revealed petitioners had unreported income
of $620 in 1990, $8,124 in 1991, and $10,073 in 1992. In those
years petitioners also had unexplained bank deposits of $14,214,
$7,988, and $9,676, respectively. The examination of the returns
at issue here, for 1993, 1994, and 1995, commenced as a
continuation of the earlier examination.
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