Jonathan Harris - Page 1

                                 T.C. Memo. 2006-275                                  

                               UNITED STATES TAX COURT                                

                           JONATHAN HARRIS, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7754-06.      Filed December 27, 2006.                      

               Jonathan Harris, pro se.                                               
               Frederick J. Lockhart, Jr., for respondent.                            

                                 MEMORANDUM OPINION                                   

               LARO, Judge:  This case is before the Court on respondent’s            
          motion to dismiss for failure to state a claim upon which relief            
          can be granted and to impose a penalty under section 6673 as                
          supplemented.1  Petitioner did not file a Federal income tax                

               1 Section references are to the applicable versions of the             

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