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FLORANCE, JR. v. COMMISSIONER

Dkt. No. 11782-03.

89 T.C.M. 942 (2005)

T.C. Memo. 2005-60

Richard John Florance, Jr. v. Commissioner.

United States Tax Court.

March 29, 2005.

Attorney(s) appearing for the Case

Richard John Florance, Jr., pro se.

Adam L. Flick, for respondent.

MEMORANDUM OPINION

VASQUEZ, Judge:

This case is before the Court on respondent's motion for summary judgment and motion to impose a penalty under section 6673.1

Background

By notice of deficiency, respondent determined a deficiency of $3,300 and additions to tax of $825 and $176.55 pursuant to sections 6651(a)(1) and 6654(a), respectively, in petitioner's 1997 Federal income tax.

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