Vivan D. Rodriguez - Page 1

                                 T.C. Memo. 1996-328                                  

                               UNITED STATES TAX COURT                                

                         VIVIAN D. RODRIGUEZ, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 561-96.                      Filed July 18, 1996.           

               Vivian D. Rodriguez, pro se.                                           

               Lynda B. Taylor, for respondent.                                       

                                 MEMORANDUM OPINION                                   

               NAMEROFF, Special Trial Judge:  This case is before the                
          Court on respondent's Motion to Dismiss For Failure to State a              
          Claim And To Impose A Penalty Under I.R.C. Section 6673,1 filed             
          pursuant to Rule 40.  This case was assigned pursuant to section            

          1  All section references are to the Internal Revenue Code                  
          in effect for the year at issue.  All Rule references are to the            
          Tax Court Rules of Practice and Procedure.                                  

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