Powell v. Comm'r

ROBERT POWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Powell v. Comm'r

No. 18134-06L

United States Tax Court

T.C. Memo 2009-174; 2009 Tax Ct. Memo LEXIS 171; 98 T.C.M. (CCH) 56;

July 21, 2009, Filed

Robert Powell, Pro se.

Martha J. Weber, for respondent.

Cohen, Mary Ann

MARY ANN COHEN

MEMORANDUM OPINION

COHEN, Judge: This case was filed in response to a notice of determination concerning collection action. It is before the Court on (1) respondent's motion for summary judgment and to impose a penalty under section 6673 against petitioner, and (2) the Court's order to show cause…