T.C. Memo. 2002-296
UNITED STATES TAX COURT
STEVEN JOHN RENNIE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2539-02L. Filed December 2, 2002.
Steven John Rennie, pro se.
John W. Strate, for respondent.
MEMORANDUM OPINION
GERBER, Judge: Respondent, in a motion filed on August 26,
2002, moved for summary judgment on the questions of whether
respondent may proceed with collection and whether a section
66731 penalty should be imposed against petitioner. With respect
1 All section references are to the Internal Revenue Code,
and all Rule references are to the Tax Court Rules of Practice
and Procedure, unless otherwise indicated.
Page: 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011