Blair Hanloh - Page 1

        T.C. Memo. 2006-194                                                           

                               UNITED STATES TAX COURT                                

                             BLAIR HANLOH, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 590-06.               Filed September 11, 2006.             

               Blair Hanloh, pro se.                                                  
               Miles D. Friedman, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  This case is before the Court on respon-              
          dent’s motion to dismiss for failure to state a claim upon which            
          relief can be granted and to impose a penalty under section 6673            
          (respondent’s motion).1                                                     

               1All section references are to the Internal Revenue Code in            

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