T.C. Memo. 2007-118
UNITED STATES TAX COURT
TIMOTHY L. CLOUSE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13119-02L. Filed May 9, 2007.
Timothy L. Clouse, pro se.
Anita A. Gill, for respondent.
MEMORANDUM OPINION
WELLS, Judge: This matter is before the Court on
respondent’s motion for summary judgment pursuant to Rule 121.1
The issue we must decide is whether respondent may proceed to
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, as amended.
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Last modified: November 10, 2007