YACKSYZN v. COMMISSIONER

Docket No. 10276-01L.

83 T.C.M. 1532 (2002)

T.C. Memo. 2002-99

Michael J. Yacksyzn v. Commissioner.

United States Tax Court.

Filed April 9, 2002.


Attorney(s) appearing for the Case

Michael J. Yacksyzn, pro se.

Wendy S. Harris and Karen Lynne Baker, for the respondent.


MEMORANDUM OPINION

ARMEN, Special Trial Judge:

This matter is before the Court on respondent's Motion To Dismiss For Failure To State A Claim And To Impose A Penalty Under I.R.C. §6673.1 As explained in detail below, we shall grant respondent's motion.

Background

A. Petitioner's Form 1040 for 1997

On or about April 15, 1998, petitioner submitted to respondent a Form 1040, U.S. Individual...

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