T.C. Memo. 2002-99
UNITED STATES TAX COURT
MICHAEL J. YACKSYZN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10276-01L. Filed April 9, 2002.
Michael J. Yacksyzn, pro se.
Wendy S. Harris and Karen Lynne Baker, for respondent.
MEMORANDUM OPINION
ARMEN, Special Trial Judge: This matter 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. �6673.1 As explained in
detail below, we shall grant respondent’s motion.
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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