M. Kenneth Creamer - Page 1

                                 T.C. Memo. 2007-266                                  

                               UNITED STATES TAX COURT                                

                          M. KENNETH CREAMER, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 17116-06L.             Filed September 5, 2007.             

               M. Kenneth Creamer, pro se.                                            
               Jennifer S. McGinty, for respondent.                                   

                                 MEMORANDUM OPINION                                   

               MARVEL, Judge:  This matter is before the Court on                     
          respondent’s motion for summary judgment and to impose a penalty            
          under section 6673(a)(1).1                                                  

               1All section references are to the Internal Revenue Code in            
          effect for the years at issue, and all Rule references are to the           
          Tax Court Rules of Practice and Procedure.                                  

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Last modified: November 10, 2007