T.C. Memo. 2007-20 UNITED STATES TAX COURT LINDA L. POOL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15413-05L. Filed January 31, 2007. Linda L. Pool, pro se. Erin K. Salel, for respondent. MEMORANDUM OPINION VASQUEZ, 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 in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 Next
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