T.C. Memo. 2006-257
UNITED STATES TAX COURT
WILLIAM EDWARD THOMASON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 7337-05L. Filed November 28, 2006.
P filed a petition for judicial review pursuant to
sec. 6330, I.R.C., in response to a determination by R
that levy action was appropriate. The Court sustained
R’s determination in a bench opinion rendered on a
motion for summary judgment. R subsequently filed a
motion for imposition of a penalty under sec. 6673,
I.R.C.
Held: A penalty under sec. 6673, I.R.C., is due
from P and is awarded to the United States in the
amount of $1,500.
William Edward Thomason, pro se.
John D. Davis, for respondent.
* This opinion supplements the bench opinion previously
rendered in this case on August 30, 2006, in Pocatello, Idaho.
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