T.C. Memo. 2003-80 UNITED STATES TAX COURT LUIS A. CORTES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13154-02L. Filed March 19, 2003. Luis A. Cortes, pro se. Rollin G. Thorley, for respondent. MEMORANDUM OPINION CHIECHI, Judge: This case is before the Court on respon- dent’s motion for summary judgment and to impose a penalty under section 66731 (respondent’s motion). We shall grant respondent’s 1All section references are to the Internal Revenue Code in effect at all relevant times. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 Next
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