United States Tax Court October 29, 2008, No. 3332-08L (Krol v. Comm'r)

T.C. Memo. 2008-242

UNITED STATES TAX COURT

ARTHUR G. KROL, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 3332-08L. Filed October 29, 2008.

In 2005, P received a notice of deficiency for

2002. P’s attorney, A, timely filed a petition for

redetermination on P’s behalf. Neither P nor A

appeared when the case was called for trial.