T.C. Memo. 2006-42
UNITED STATES TAX COURT
ROY JAY STALLARD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17364-05. Filed March 15, 2006.
Roy Jay Stallard, pro se.
Michelle L. Maniscalco, 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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