T.C. Memo. 2003-278
UNITED STATES TAX COURT
MICHAEL W. BETHEA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7957-02L. Filed September 24, 2003.
Michael W. Bethea, pro se.
Linda J. Wise and Robert W. West, for respondent.
MEMORANDUM OPINION
WHERRY, Judge: This case is before the Court on
respondent’s motion for summary judgment pursuant to Rule 121 and
to impose a penalty under section 6673. The instant proceeding
arises from a petition for judicial review filed in response to a
Notice of Determination Concerning Collection Actions(s) Under
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