T.C. Memo. 2008-4
UNITED STATES TAX COURT
YVONNE THOMAS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 11047-06L. Filed January 3, 2008.
Jeffrey D. Moffatt, for petitioner.
Elaine T. Fuller, for respondent.
SUPPLEMENTAL MEMORANDUM OPINION
SWIFT, Judge: This matter is before us at this time on
respondent’s motion for summary judgment as to petitioner’s claim
for interest abatement and for section 6673 penalties.
* On Sept. 10, 2007, this Court filed its Memorandum
Opinion (T.C. Memo. 2007-269) in this case. This opinion
supplements our previous opinion.
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Last modified: March 27, 2008