CARPENTIER v. COMMISSIONER

Docket No. 2430-96.

83 T.C.M. 1238 (2002)

T.C. Memo. 2002-43

Patricia R. Carpentier v. Commissioner.

United States Tax Court.

Filed February 12, 2002.


Attorney(s) appearing for the Case

Douglas D. Potratz, for the petitioner.

Timothy F. Salel, for the respondent.


MEMORANDUM OPINION

GERBER, Judge:

Respondent moved for the dismissal of this case for lack of petitioner's prosecution. Respondent also moved that a penalty be awarded to the United States under section 6673.1 In this protracted case that has extended over a 5-year period, petitioner has done little to address the underlying merits of respondent's determination. On November 6, 1995, respondent issued two notices of deficiency...

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