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OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Chief Special Trial 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. As discussed in detail
below, we shall grant respondent's motion.
Background
On December 17, 1997, respondent issued a notice of
deficiency to petitioner determining deficiencies in and
additions to his Federal income taxes for the years and in the
amounts as follows:
Additions to Tax
Year Deficiency Sec. 6651(a)(1) Sec. 6654
1994 $12,588 $3,147 $649
1995 12,893 3,223 703
1996 13,357 3,339 718
Respondent reconstructed petitioner's income for the years in
issue by relying on information produced by the Bureau of Labor
Statistics.
On February 9, 1998, petitioner mailed the notice of
deficiency back to respondent with the following handwritten
statement appearing on the first page of the notice: "I hereby
refute and invalidate this unsigned Presentment without dishonor.
I do not owe this or any amount of money. All rights reserved,
without prejudice, UCCI-207." The notice was accompanied by a
15-page "NOTICE OF DEFENSE" in which petitioner asserted that he
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