T.C. Memo. 2007-71 UNITED STATES TAX COURT WILLIAM J. BRUMBACK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13821-05L. Filed March 28, 2007. William J. Brumback, pro se. Erin K. Salel, for respondent. MEMORANDUM OPINION VASQUEZ, Judge: This case is before the Court on respondent’s motion for summary judgment and to impose a penalty under section 6673. All section references are to the Internal Revenue Code, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007