SPURLOCK v. COMMISSIONER

Docket No. 6438-01.

118 T.C. 155 (2002)

118 T.C. No. 9

GLORIA J. SPURLOCK, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 15, 2002.


Attorney(s) appearing for the Case

Gloria J. Spurlock, pro se.

Frederick W. Krieg, for respondent.


OPINION

RUWE, Judge:

This matter is before us on petitioner's motions for partial summary judgment under Rule 121.1 The issues for decision are whether a section 6020(b) return prepared by respondent is a "return" for purposes of section 6211(a), and whether there can exist a "deficiency" with respect to tax liabilities stated on a section 6020(b) return. At the time of filing the petition in this case, petitioner was...

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