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HART v. COMMISSIONER

Docket No. 7102-00.

82 T.C.M. 934 (2001)

T.C. Memo. 2001-306

Anthony P. Hart v. Commissioner.

United States Tax Court.

Filed November 28, 2001.

Attorney(s) appearing for the Case

Anthony P. Hart, pro se. Andrew R. Moore, for the respondent.

MEMORANDUM OPINION

BEGHE, Judge:

After a course of conduct that confused respondent and avoided the payment of income taxes clearly due, petitioner filed a frivolous petition and maintained these proceedings for the sole purpose of delaying the efficient administration of the tax law.

Respondent determined a deficiency, an accuracy-related penalty under section 6662(a),1

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