case for lack of prosecution and entered a decision

on June 25, 2002, which held that petitioner was liable for the

income tax deficiencies along with additions to tax for 1996,

1997, and 1998.   On December 9, 2002, respondent assessed the

deficiencies along with additions to tax and interest for 1996,

1997, and 1998.

     Petitioner also failed to file Federal income tax returns

for 1999, 2000, 2001, and 2002 and did not make estimated tax

payments for these years.   Respondent filed substitutes for

return on July 14, 2003, for 1999, 2000, and 2001 and filed a

substitute for return on June 28, 2004, for 2002.   On October 10,

2003, respondent mailed petitioner three notices of deficiency

determining income tax deficiencies of $16,604, $28,482, and

$17,084 for 1999, 2000, 2001, respectively,How Much Stephen Amell Can Make At A Fan Convention

Actor Stephen Amell's biggest claim to fame to date is his starring role as Oliver Queen in The CW's Arrow, and he definitely deserves credit for launching The CW's empire of DC TV shows. After all, The Flash, Legends of Tomorrow, and even Supergirl probably never would have happened if not for Amell's work on Arrow. As it turns out, however, it's his work off-screen that may be the most lucrative for him in the long run. Stephen Amell makes an insane amount of money on the convention circuit.

Stephen Amell's fans are willing to dish out a pretty penny to interact with him at various conventions. He currently charges $80 for a photo op during appearances at Heroes and