Clark v. Comm'r

ERIK STEPHEN CLARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Clark v. Comm'r

Docket No. 6118-11L

United States Tax Court

T.C. Memo 2012-182; 2012 Tax Ct. Memo LEXIS 184; 104 T.C.M. (CCH) 1;

July 2, 2012, Filed

An appropriate order and decision will be entered.

Erik Stephen Clark, Pro se.

Nancy M. Gilmore, for respondent.

GOEKE, Judge.

GOEKE

MEMORANDUM OPINION

GOEKE, Judge: This case is before the Court on respondent's motion for summary judgment and to impose sanctions. The case presents the question of whether respondent abused his discretion in sustaining a notice of lien filing. The…