Pate v. Comm'r

RICHARD N. PATE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Pate v. Comm'r

No. 13649-06L

United States Tax Court

T.C. Memo 2007-132; 2007 Tax Ct. Memo LEXIS 134; 93 T.C.M. (CCH) 1271;

May 29, 2007, Filed

Richard N. Pate, Pro se.

Elke B. Esbjornson, for respondent.

Thornton, Michael B.

MICHAEL B. THORNTON

MEMORANDUM OPINION

THORNTON, Judge: This case is before the Court on respondent's motion for summary judgment and to impose a penalty under section 6673. 1

BACKGROUND

The record reveals or the parties do not dispute the following:

Petitioner failed to file a Federal income tax return for…