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written a letter to a representative of the IRS advising that if
he did not hear from the IRS within 20 days as to the authority
requiring him to file a Federal income tax return, he would
consider the matter closed. The IRS not having responded,
petitioner asserts that he is not required to do anything more.
Petitioner also included substantial tax protester rhetoric in
the petition.
Petitioner requested and was granted small tax case status
pursuant to section 7463 and Rule 170-179. At the time of filing
the petition herein, petitioner resided at Naples, Florida.
On August 30, 1996, respondent lodged an answer with the
Court asserting an increased deficiency and increased additions
to tax. Respondent also filed a motion to remove the small tax
case designation. In the answer respondent asserted that
petitioner, as the sole proprietor of Staying Young Unlimited,
received commission income from Matol Botanical International LTD
(Matol) in the amount of $84,436.34. Thus, respondent claimed an
increased deficiency for 1993 in the amount of $31,959 (including
self-employment tax) and increased additions to tax under
sections 6651(a) and 6654 in the amounts of $7,990 and $1,338,
respectively. The basis for respondent's motion to remove the
small tax case designation was that, upon the filing of
respondent's answer, the case no longer qualified for small tax
designation because the amount in dispute exceeded $10,000.
After notice and hearing, the Court granted respondent's motion
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