Michael J. Yacksyzn - Page 1

                                 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.                       

Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011