T.C. Memo. 2006-161
UNITED STATES TAX COURT
MARC A. CLAMPITT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1555-06L. Filed August 14, 2006.
Marc A. Clampitt, pro se.
Daniel N. Price, for respondent.
MEMORANDUM OPINION
WELLS, Judge: This matter is before the Court on
respondent’s motion for summary judgment pursuant to Rule 121 and
to impose a penalty pursuant to section 6673. The issue we must
decide is whether respondent’s Appeals Office abused its
discretion in determining to proceed with collection of
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