Rehearing and Rehearing En Banc Denied April 22, 1991.
SUHRHEINRICH, Circuit Judge.
Petitioner appeals from the tax court's order denying his motion to vacate a default judgment granting the deficiency amount and fraud penalties. For the reasons stated below, the decision of the tax court is AFFIRMED.
I.
On April 15, 1976, the Commissioner of Internal Revenue ("Commissioner" or "respondent") sent a statutory notice of deficiency to petitioner...
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