United States Tax Court October 1, 2007, No. 23355-06L (Schlosser v. Comm'r)

T.C. Memo. 2007-297

UNITED STATES TAX COURT

CYNTHIA ANN SCHLOSSER, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 23355-06L. Filed October 1, 2007.

Cynthia Ann Schlosser, pro se.

Kristina L. Rico, for respondent.

MEMORANDUM OPINION

RUWE, Judge: This case is before the Court on respondent’s

motion for summary judgment and to impose a penalty under section

6673.