Richard John Florance, Jr. - Page 1

                                 T.C. Memo. 2005-61                                   

                               UNITED STATES TAX COURT                                

                      RICHARD JOHN FLORANCE, JR., Petitioner v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 18209-03L.              Filed March 29, 2005.               

               Richard John Florance, Jr., pro se.                                    
               Adam L. Flick, 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 section 6673.1                                                        

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect for the years in issue, and             
          all Rule references are to the Tax Court Rules of Practice and              

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