T.C. Memo. 2006-275
UNITED STATES TAX COURT
JONATHAN HARRIS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7754-06. Filed December 27, 2006.
Jonathan Harris, pro se.
Frederick J. Lockhart, Jr., for respondent.
MEMORANDUM OPINION
LARO, Judge: This case is before the Court on respondent’s
motion to dismiss for failure to state a claim upon which relief
can be granted and to impose a penalty under section 6673 as
supplemented.1 Petitioner did not file a Federal income tax
1 Section references are to the applicable versions of the
(continued...)
Page: 1 2 3 4 5 Next
Last modified: May 25, 2011