Ryan David Funk - Page 2

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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