T.C. Memo. 2008-1 UNITED STATES TAX COURT ANTHONY D. LONG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21515-05L. Filed January 2, 2008. Anthony D. Long, pro se. Benjamin J. Peeler, for respondent. MEMORANDUM OPINION MARVEL, Judge: This matter is before the Court on respondent’s motion to dismiss for lack of prosecution and to impose a penalty under section 6673(a)(1).1 For purposes of this 1All section references are to the Internal Revenue Code, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 NextLast modified: March 27, 2008