Janice Bullock - Page 7

                                         -7-                                          

                                             An appropriate order of                  
                                        dismissal will be entered.                    































               5(...continued)                                                        
          arguments other than those relating to her position that she has            
          an overpayment for which she is entitled to a refund or credit of           
          tax for each of her taxable years 1993 through 1996, and we find            
          them to be without merit, irrelevant, and/or moot.                          





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