BARNHILL v. COMMISSIONER

Docket No. 6994-01L.

83 T.C.M. 1624 (2002)

T.C. Memo. 2002-116

Brad L. Barnhill v. Commissioner.

United States Tax Court.

Filed May 13, 2002.


Attorney(s) appearing for the Case

Brad L. Barnhill, pro se.

Edward J. Laubach, Jr., for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Petitioner appeals respondent's determination to proceed with collection of a 1996 tax liability comprising $11,172.81 in income tax and a $532.76 section 66821 penalty. After the petition was filed, respondent moved to dismiss the section 6682 penalty for lack of this Court's jurisdiction. The issues for our consideration are as follows: (1) Whether we have jurisdiction...

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