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SLOJEWSKI v. COMMISSIONER

Dkt. No. 2761-04.

89 T.C.M. 1308 (2005)

T.C. Memo. 2005-117

Sylwester A. Slojewski v. Commissioner.

United States Tax Court.

May 19, 2005.

Attorney(s) appearing for the Case

William E. Taggart, Jr., for petitioner.

Anthony J. Kim, for respondent.

MEMORANDUM OPINION

HAINES, Judge.

This case is before the Court on petitioner's motion to vacate order and decision pursuant to Rule 162.1

For the reasons stated below, we shall deny petitioner's motion to vacate.

Background

On November 13, 2003, respondent issued a notice of deficiency to petitioner that determined a deficiency in petitioner's 2000 Federal income tax and a penalty under section...

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