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 (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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