PER CURIAM.
On February 6, 1987, this Court in Case No. 86-1371, 812 F.2d 1410, affirmed by unpublished order a decision of the Tax Court dismissing pro se appellant Gerald Lysiak's petition for redetermination of deficiencies. In that order we imposed a $1500.00 penalty against Lysiak under Rule 38, Fed.R.App.P., because his appeal was frivolous. We have not been advised that any payment has been received to date, but Lysiak has moved for leave to file a late...
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