Jerre Marvine Wood - Page 1

                                 T.C. Memo. 2006-203                                  

                               UNITED STATES TAX COURT                                

                          JERRE MARVINE WOOD, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16390-05L.              Filed September 25, 2006.           

               Jerre Marvine Wood, pro se.                                            
               Jeffrey S. Luechtefeld, for respondent.                                

                                 MEMORANDUM OPINION                                   
               WELLS, Judge:  The instant case 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                     
          petitioner’s tax liability for taxable year 2002.  After                    

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