T.C. Memo. 2007-303 UNITED STATES TAX COURT WAYNE ALLEN MOOTZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9671-06L. Filed October 4, 2007. Wayne Allen Mootz, pro se. Lisa K. Hunter, for respondent. MEMORANDUM OPINION CHIECHI, Judge: This case is before the Court on respon- dent’s motion for summary judgment (respondent’s motion). We shall grant respondent’s motion. Background The record establishes and/or the parties do not dispute the following.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007