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WORSHAM v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 26210-16.

T.C. Memo. 2019-155

MICHAEL C. WORSHAM, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed December 3, 2019.

Attorney(s) appearing for the Case

Michael C. Worsham, pro se.

David A. Indek and Nancy M. Gilmore , for respondent.

MEMORANDUM OPINION

This case is before the Court to decide respondent's motion to impose a penalty under section 6673(a)(1).1 For reasons discussed below, we will impose on petitioner a penalty of $3,000.

Background

The facts in this case were found in Worsham v....

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