Opinion
9953-21
10-26-2022
Nick A. Kolev, Petitioner v. Commissioner of Internal Revenue Respondent
Received 07/16/21
Filed 07/16/21
Document No. 7
MOTION TO DISMISS FOR FAILURE TO STATE A CLAIM UPON WHICH RELIEF CAN BE GRANTED & IMPOSE A PENALTY UNDER I.R.C. 6673
Lewis R. Carluzzo, Chief Special Trial Judge
It is ORDERED as follows:
This motion is DENIED