Stephanie K. Mills - Page 1















                                 T.C. Memo. 2007-270                                  


                               UNITED STATES TAX COURT                                


                          STEPHANIE K. MILLS, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8631-04.              Filed September 10, 2007.             


               Stephanie K. Mills, pro se.                                            
               Marshall R. Jones, for respondent.                                     


                                 MEMORANDUM OPINION                                   

               GALE, Judge: This case is before the Court on respondent's             
          motion to dismiss for lack of prosecution and to impose a penalty           
          under section 6673.1                                                        

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code of 1986 as in effect for the year in              
          issue, and all Rule references are to the Tax Court Rules of                
                                                             (continued...)           






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Last modified: November 10, 2007