PER CURIAM.
Joy Gonnerman instituted this action against the Commissioner of Internal Revenue, alleging improper tax deficiency determinations. Gonnerman presented constitutional and jurisdictional arguments in support of the allegation that no deficiency existed. The tax court, the Honorable Howard A. Dawson, dismissed the petition and affirmed the deficiencies. The tax court held that the taxpayer had failed to allege any facts establishing an error in the determination...
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