Marett v. Comm'r

THOMAS WANE MARETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Marett v. Comm'r

No. 4048-06L

United States Tax Court

T.C. Memo 2009-14; 2009 Tax Ct. Memo LEXIS 14; 97 T.C.M. (CCH) 1054;

January 22, 2009, Filed

Thomas Wane Marett, Pro se.

J. Craig Young, for respondent.

Wells, Thomas B.

THOMAS B. WELLS

MEMORANDUM OPINION

WELLS, Judge: This matter is before the Court on respondent's motion for summary judgment pursuant to Rule 121, filed February 27, 2008, and respondent's motion for penalty pursuant to section 6673, also filed February 27, 2008. 1 The issues we must decide are: (1)…