John E. Hunter, II and Alma E. Hunter - Page 8

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               In September 2005, the Court issued its opinion in docket              
          No. 1397-05, involving the Hunters’ taxable year 2001.  As                  
          mentioned above, the Court dismissed the Hunters’ case for                  
          failure to state a claim upon which relief may be granted.  Thus,           
          the Commissioner’s determination with respect to 2001 was                   
          sustained in full.  See Hunter v. Commissioner, T.C. Memo. 2005-            
               In October 2005, Mr. Hunter filed an amended petition in               
          this case that states in part:  “I respectfully request case                
          remand or return to Appeals under Rule 34(b), IRC 6330, and                 
          Erickson v. United States. (2002) [sic] * * * Appeals rejected              
          proof of my receiving $237,734.82 in * * * tax abatements for tax           
          years 2000 & 2001.”                                                         
               Respondent filed a motion to dismiss the collection case for           
          failure to state a claim upon which relief can be granted.  At a            
          hearing on the motion on January 4, 2006, Mr. Hunter was present.           
          Respondent’s counsel noted the Court’s recent decision in Hunter            
          v. Commissioner, supra, with respect to the taxable year 2001.              
          In light of that decision, the Court allowed respondent to                  
          withdraw his motion and ordered Mr. Hunter to file a second                 
          amended petition to clarify his position with respect to the                
          effect of the abatement of premature assessments.  Mr. Hunter did           
          not file a second amended petition.                                         

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