Roy Jay Stallard - Page 1

                                 T.C. Memo. 2006-42                                   

                               UNITED STATES TAX COURT                                

                           ROY JAY STALLARD, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 17364-05.            Filed March 15, 2006.                  

               Roy Jay Stallard, pro se.                                              
               Michelle L. Maniscalco, for respondent.                                

                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  This case is before the Court on respon-              
          dent’s motion to dismiss for failure to state a claim upon which            
          relief can be granted and to impose a penalty under section 6673            
          (respondent’s motion).1                                                     

               1All section references are to the Internal Revenue Code in            

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