Omnitec Corporation, An Administratively Dissolved Corporation, Leland V. Lammert, President - Page 1

                                 T.C. Memo. 2006-202                                  


                               UNITED STATES TAX COURT                                


          OMNITEC CORPORATION, AN ADMINISTRATIVELY DISSOLVED CORPORATION,             
                    LELAND V. LAMMERT, PRESIDENT, Petitioner v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


              Docket No. 10271-03.              Filed September 25, 2006.             


              Leland V. Lammert (an officer), for petitioner.                         
              James A. Kutten, for respondent.                                        


                                 MEMORANDUM OPINION                                   

              COUVILLION, Special Trial Judge:  Respondent determined                 
         deficiencies in petitioner’s Federal income taxes for taxable                
         years ending September 30, 1998 and 1999, of $10,976 and $4,984,             









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