- 12 -
See Roberts v. Commissioner, 118 T.C. 365 (2002), affd. 329 F.3d
1224 (11th Cir. 2003); Lunsford v. Commissioner, 117 T.C. 183
(2001); Goza v. Commissioner, 114 T.C. 176 (2000); Keenan v.
Commissioner, T.C. Memo. 2006-45; Frey v. Commissioner, T.C.
Memo. 2004-87. Therefore, the Court concludes that a penalty of
$1,500 should be imposed on petitioner.
The Court has considered all of petitioner’s contentions,
arguments, requests, and statements. To the extent not discussed
herein, we conclude that they are meritless, moot, or irrelevant.
To reflect the foregoing,
An appropriate decision will
be entered.
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Last modified: May 25, 2011