Cynthia Ann Schlosser - Page 1















                                 T.C. Memo. 2007-297                                  


                               UNITED STATES TAX COURT                                


                        CYNTHIA ANN SCHLOSSER, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 23355-06L.            Filed October 1, 2007.                


               Cynthia Ann Schlosser, pro se.                                         
               Kristina L. Rico, for respondent.                                      


                                 MEMORANDUM OPINION                                   

               RUWE, Judge:  This case is before the Court on respondent’s            
          motion for summary judgment and to impose a penalty under section           
          6673.1                                                                      


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





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