John N. Sweeney - Page 1

                                 T.C. Memo. 2006-213                                  

                               UNITED STATES TAX COURT                                

                           JOHN N. SWEENEY, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 21167-05L.            Filed October 3, 2006.                

               John N. Sweeney, pro se.                                               
               Monica J. Miller, for respondent.                                      

                                 MEMORANDUM OPINION                                   
               WELLS, Judge:  The instant case is before the Court on                 
          respondent’s motion for summary judgment pursuant to Rule 1211              
          and to impose a penalty pursuant to section 6673.  The issue we             

               1Unless otherwise indicated, all Rule references are to the            
          Tax Court Rules of Practice and Procedure, and all section                  
          references are to the Internal Revenue Code.                                

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