Marc A. Clampitt - Page 1

                                 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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