John M. and Thelma Smoll - Page 2

                                         -2-                                          
                                 MEMORANDUM OPINION2                                  

               LARO, Judge:  These cases were consolidated for purposes of            
          trial, briefing, and opinion.  In a notice of deficiency dated              
          April 28, 2005, respondent determined the following deficiencies            
          and additions to tax with respect to John M. Smoll’s                        
          (petitioner’s) 1999, 2002, and 2003 Federal income taxes:                   
                                             Additions to Tax                         
          Year           Tax            Sec. 6651(f)        Sec. 6654                 
          1999           $30,620        $22,966             $1,482                    
          2002           118,533          88,900            3,961                     
          2003           85,312         63,984             2,233                      
               In a second notice of deficiency dated April 28, 2005,                 
          respondent determined the following deficiencies, additions to              
          tax, and penalties with respect to petitioners’ 2000 and 2001               
          Federal income taxes:                                                       
                                   Addition to Tax          Penalty                   
          Year         Tax         Sec. 6651(a)(1)          Sec. 6663                 
          2000       $21,930       $5,482                   $16,447                   
          2001          24,890     6,222                    18,667                    
               Respondent filed a motion to dismiss this case for lack of             
          prosecution, and we are left to decide the propriety of                     



               2  We found the facts of this case from matter that was                
          deemed stipulated under Rule 91(f) and from testimony that was              
          elicited at trial.  For convenience, we have incorporated our               
          findings of fact with our opinion.  Section references are to the           
          applicable versions of the Internal Revenue Code, and Rule                  
          references are to the Tax Court Rules of Practice and Procedure.            
          Dollar amounts are rounded.  When their petitions were filed,               
          petitioners resided in Sturgis, Michigan.                                   





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