MEMORANDUM OPINION
ARMEN, Special Trial Judge:
This collection review case is before the Court on respondent's Motion For Summary Judgment.
As explained in detail below, we shall grant respondent's motion.
Background
Gloria Pomerantz (petitioner) is an attorney. Petitioner timely filed Forms 1040, U.S. Individual Income Tax Return, for 1995 and 1996. Respondent subsequently initiated an...
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