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COLLINS v. COMMISSIONER

Docket No. 8501-96.

73 T.C.M. 3185 (1997)

T.C. Memo. 1997-291

John L. Collins v. Commissioner.

United States Tax Court.

Filed June 26, 1997.

Attorney(s) appearing for the Case

John L. Collins, pro se. William R. McCants, for the respondent.

MEMORANDUM OPINION

BEGHE, Judge:

This case is before the Court on respondent's motion under Rule 1231 for entry of decision in favor of respondent by reason of petitioner's default and failure properly to prosecute. Respondent determined that petitioner is liable for the taxable year 1994 for a deficiency in income tax in the amount of $24,002, a fraudulent failure to file penalty under section 6651(f) in the amount of $18,002...

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