MEMORANDUM OPINION
GALE, Judge.
This case is before the Court on respondent's motion to dismiss for lack of prosecution and to impose a penalty under section 6673.
Background
Respondent determined a deficiency in income tax of $17,380 and additions to tax under sections 6651(a)(1) and 6654 of $4,345 and $694.58, respectively, with respect to petitioner's 2001 taxable year. The notice of deficiency specifies...
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