T.C. Memo. 2005-165
UNITED STATES TAX COURT
GREGORY CHARLES CARLO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9750-04. Filed July 5, 2005.
Gregory Charles Carlo, pro se.
Cynthia A. Berry, for respondent.
MEMORANDUM OPINION
WELLS, Judge: This matter is before the Court on
respondent’s motion to dismiss for lack of prosecution pursuant
to Rule 123(b). All section references are to the Internal
Revenue Code, as amended, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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