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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