T.C. Memo. 2003-22 UNITED STATES TAX COURT MIRIAM-MAJADILLAS EISELSTEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7613-02L. Filed January 22, 2003. Miriam-Majadillas Eiselstein, pro se. Robert S. Scarbrough, for respondent. MEMORANDUM OPINION VASQUEZ, Judge: This case is before the Court on respondent’s motion for summary judgment and to impose a penalty under I.R.C. section 6673.1 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 Next
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