United States Tax Court
Filed: Jun. 27, 2001
T.C. Memo. 2001-154 UNITED STATES TAX COURT LOU DESERIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20581-98. Filed June 27, 2001. Lou Deserio, pro se. Erin K. Huss, for respondent. MEMORANDUM OPINION GERBER, Judge: Respondent filed two motions, one seeking dismissal for lack of prosecution and the other seeking damages against petitioner under section 6673(a)(1).1 We consider the 1 All section references are to the Internal Revenue Code, in effect for the years in issu..