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Held: Because the petition and amended petition
fail to state a justiciable claim for relief, R is not
obliged to produce evidence in support of the addition
to tax determined by R in the notice of deficiency.
Held, further, R’s motion to dismiss will be
granted and this case will be dismissed and decision
entered in R’s favor.
Ryan David Funk, pro se.
David A. Abernathy, Peter K. Reilly, and Jeremy L.
McPherson, for respondent.
OPINION
DAWSON, Judge: This case was assigned to Chief Special
Trial Judge Peter J. Panuthos pursuant to the provisions of
section 7443A(b)(5) and Rules 180, 181, and 183.1 The Court
agrees with and adopts the opinion of the Special Trial Judge,
which is set forth below.
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 explained in detail
below, we shall grant respondent’s motion.
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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Last modified: May 25, 2011