T.C. Memo. 1996-328
UNITED STATES TAX COURT
VIVIAN D. RODRIGUEZ, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 561-96. Filed July 18, 1996.
Vivian D. Rodriguez, pro se.
Lynda B. Taylor, for respondent.
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: This case is before the
Court on respondent's Motion to Dismiss For Failure to State a
Claim And To Impose A Penalty Under I.R.C. Section 6673,1 filed
pursuant to Rule 40. This case was assigned pursuant to section
1 All section references are to the Internal Revenue Code
in effect for the year at issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
Page: 1 2 3 4 5 Next
Last modified: May 25, 2011