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LOOFBOURROW v. C.I.R.

No. CIV.A. H-01-3060.

208 F.Supp.2d 698 (2002)

Travis S. LOOFBOURROW, Plaintiff, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Defendant.

United States District Court, S.D. Texas.

April 15, 2002.

Attorney(s) appearing for the Case

Travis S. Loofbourrow, Houston, TX, Pro se.

Jonathan R. Williams, Asst. U.S. Atty., Dallas, TX, for Commissioner of Internal Revenue Service.

MEMORANDUM AND ORDER

CRONE, United States Magistrate Judge.

Pending before the court is Defendant United States' Motion to Dismiss or for Summary Judgment (# 12). The United States, on behalf of the Commissioner of the Internal Revenue Service ("IRS"), seeks dismissal or summary judgment on Plaintiff Travis S. Loofbourrow's ("Loofbourrow") Petition for Reversal of Penalty Determination (# 1). Having reviewed the pending motion, the submissions of the parties...

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