Michael Jack Stephens - Page 1

                                 T.C. Memo. 2005-183                                  


                               UNITED STATES TAX COURT                                


                        MICHAEL JACK STEPHENS, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 9485-04L.              Filed July 26, 2005.                 

               Michael Jack Stephens, pro se.                                         
               Pamela L. Mable, for respondent.                                       


                                 MEMORANDUM OPINION                                   

               WELLS, Judge:  This matter is before the Court on                      
          respondent’s motion to dismiss for failure to state a claim upon            
          which relief can be granted.  All section references are to the             
          Internal Revenue Code, as amended, and all Rule references are to           
          the Tax Court Rules of Practice and Procedure.                              







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