T.C. Memo. 2006-59
UNITED STATES TAX COURT
HENRY NINO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17120-05. Filed March 28, 2006.
Henry Nino, pro se.
Timothy S. Murphy, 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. Petitioner did not file Federal income tax
returns for 2000, 2001, 2002, or 2003. Respondent prepared a
Form 4549A, Income Tax Examination Changes, and issued to
petitioner a notice of deficiency dated June 9, 2005, that
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