Smith-Morra Gambit Accepted, Taimanov Formation

The Taimanov Formation develops the king's knight to e7 rather than f6. This echoes Mark Taimanov's ...Nge7 plan in the Open Sicilian. On e7 the knight cannot be driven away by e4-e5, and it can later reach c6. White most often castles with 7. O-O, while 7. Bg5 confronts the knight at once. The engine considers the position balanced, and Black has scored well in Lichess games.