Constance VISCEGLIA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Joseph VISCEGLIA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

PER CURIAM.

This is a petition for review of a decision of the Tax Court. We have carefully reviewed the record and can find no abuse of discretion on the part of the Tax Court in either its entry of a default judgment in favor of the Commissioner or in its denial of a motion to file, out of time, a motion to vacate the default judgment. The judgment of the Tax Court will be affirmed.