T.C. Memo. 2007-298 UNITED STATES TAX COURT JAMES KERR SCHLOSSER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23356-06L. Filed October 1, 2007. James Kerr 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.Page: 1 2 3 4 5 6 7 NextLast modified: November 10, 2007