I do, and it's generally in an area of the code that is about handling an error that should never happen. Fortunately, Aptana Studio shows me all of these in a task list, so it's fairly easy to manage.
I also add SMELL to my code. That's a keyword that means that the code is commented out for whatever reason (usually because it was in use at some point, but no longer, and I add a comment to it, such as: delete after <insert date here> date. Then, a couple times a year, I go back and remove the stuff making up code smell. I do like to keep my code as clean as I can. Hard to do when in a time crunch, but this method works for me.