LOPEZ v. COMMISSIONER

Docket No. 4744-99.

81 T.C.M. 1525 (2001)

T.C. Memo. 2001-93

Manuel G. Lopez v. Commissioner.

United States Tax Court.

Filed April 17, 2001.


Attorney(s) appearing for the Case

Manuel G. Lopez, pro se.

Cheryl M.D. Rees, for the respondent.


MEMORANDUM OPINION

POWELL, Special Trial Judge.

This case is before the Court on respondent's motion to dismiss for failure to properly prosecute, and motion for a penalty under section 6673.1 The issues before the Court are (1) whether, with respect to the issues for which petitioner bears the burden of proof, this case should be dismissed for failure to properly prosecute; (2) whether petitioner should be held in default as...

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