Henry Nino - Page 1

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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