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LIPARI v. COMMISSIONER

Docket No. 18650-97.

80 T.C.M. 328 (2000)

T.C. Memo. 2000-280

Joseph J. and Eileen H. Lipari v. Commissioner.

United States Tax Court.

Filed August 30, 2000.

Attorney(s) appearing for the Case

Joseph J. Lipari and Eileen H. Lipari, pro sese. Richard A. Rappazzo, for the respondent.

MEMORANDUM OPINION

VASQUEZ, Judge:

Respondent determined a deficiency of $44,011 in petitioners' 1993 Federal income tax and a $8,802 accuracy-related penalty under section 6662(a).1 After petitioners failed to appear when their case was called for trial, the Court orally granted respondent's motion to dismiss for lack of prosecution. The sole matter for decision is respondent's motion for imposition of a section 6673 penalty...

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