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SCHLOSSER v. COMMISSIONER

Dkt. No. 23356-06L.

94 T.C.M. 346 (2007)

T.C. Memo. 2007-298

James Kerr Schlosser v. Commissioner.

United States Tax Court.

October 1, 2007.

Attorney(s) appearing for the Case

James Kerr Schlosser, pro se.

Kristina L. Rico, for respondent.

MEMORANDUM OPINION

RUWE, Judge:

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

Background

Respondent sent to petitioner a Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing and a Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320 with respect to unpaid tax that had previously been...

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