W. James Kubon - Page 1

                                 T.C. Memo. 2005-71                                   


                               UNITED STATES TAX COURT                                


                            W. JAMES KUBON, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 1795-04L.            Filed April 4, 2005.                   

               W. James Kubon, pro se.                                                
               Gavin L. Greene, for respondent.                                       


                                 MEMORANDUM OPINION                                   

               HAINES, Judge:  This case is before the Court on                       
          respondent’s motion for summary judgment filed pursuant to Rule             
          121 and to impose a penalty under section 6673.1                            



               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code, as amended, and all Rule references              
          are to the Tax Court Rules of Practice and Procedure.                       




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