T.C. Memo. 2005-107                                  
                               UNITED STATES TAX COURT                                
                             ALAN L. POE, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 20950-03L.            Filed May 12, 2005.                   
               Alan L. Poe, pro se.                                                   
               Michelle M. Lippert, 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            
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