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GILL v. COMMISSIONER

Docket No. 8401-00.

83 T.C.M. 1816 (2002)

T.C. Memo. 2002-146

Leigh Gill, f/k/a Tamory L. Gill v. Commissioner.

United States Tax Court.

Filed June 11, 2002.

Attorney(s) appearing for the Case

Leigh Gill, pro se.

Stephen P. Baker, for the respondent.

MEMORANDUM OPINION

VASQUEZ, Judge:

This case is before the Court on respondent's motion to dismiss for lack of prosecution pursuant to Rule 123(b)1 and motion for sanctions under section 6673(a)(1). By notice of deficiency, respondent determined a deficiency of $7,149 and an accuracy-related penalty of $813 with respect to petitioner's 1997 Federal income tax.

Background

In the notice of deficiency, respondent...

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