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 (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 Next
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