William Edward Thomason - Page 1

                                 T.C. Memo. 2006-257                                  

                               UNITED STATES TAX COURT                                

                       WILLIAM EDWARD THOMASON, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent*                     

               Docket No. 7337-05L.          Filed November 28, 2006.                 

                    P filed a petition for judicial review pursuant to                
               sec. 6330, I.R.C., in response to a determination by R                 
               that levy action was appropriate.  The Court sustained                 
               R’s determination in a bench opinion rendered on a                     
               motion for summary judgment.  R subsequently filed a                   
               motion for imposition of a penalty under sec. 6673,                    
                    Held:  A penalty under sec. 6673, I.R.C., is due                  
               from P and is awarded to the United States in the                      
               amount of $1,500.                                                      

               William Edward Thomason, pro se.                                       
               John D. Davis, for respondent.                                         

               * This opinion supplements the bench opinion previously                
          rendered in this case on August 30, 2006, in Pocatello, Idaho.              

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