McDERMOTT v. COMMISSIONER

Dkt. No. 19530-06.

94 T.C.M. 108 (2007)

T.C. Memo. 2007-205

W. Brian McDermott v. Commissioner.

United States Tax Court.

July 26, 2007.


Attorney(s) appearing for the Case

W. Brian McDermott, pro se.

Robert M. Fowler, for respondent.


MEMORANDUM OPINION

SWIFT, Judge:

This matter is before us on respondent's motion to dismiss for lack of jurisdiction.1 Respondent also seeks damages against petitioner under section 6673.

Unless otherwise indicated, all section references are to the Internal Revenue Code in effect at all relevant times.

Petitioner objects, and petitioner seeks damages against respondent under section 6673(a)(2) for making allegedly...

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