T.C. Memo. 2005-273
UNITED STATES TAX COURT
ROBERT C. CURCI, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1495-04. Filed November 28, 2005.
Robert C. Curci, pro se.
Shawna A. Early, for respondent.
MEMORANDUM OPINION
MARVEL, Judge: This matter is before the Court on
respondent’s motion to dismiss for lack of prosecution.
Background
Petitioner did not file Federal income tax returns for 1997,
1998, 2000, and 2001. By a notice of deficiency dated October
28, 2003, respondent determined deficiencies in income tax and
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