Howard Goza - Page 3

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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.                                     
               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                
               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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