T.C. Memo. 2005-158
UNITED STATES TAX COURT
DEBORAH CARMAN GOODIN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8218-04L. Filed June 28, 2005.
Deborah Carman Goodin, pro se.
J. Craig Young, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: This case is before the Court on respon-
dent’s motion for summary judgment (respondent’s motion for
summary judgment) and respondent’s motion for a penalty under
section 66731 (respondent’s motion for a penalty). (We shall
1All section references are to the Internal Revenue Code
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