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.
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Last modified: March 27, 2008