Docket No. 561-96.

72 T.C.M. 152 (1996)

T.C. Memo. 1996-328

Vivian D. Rodgriguez v. Commissioner.

United States Tax Court.

Filed July 18, 1996.

Attorney(s) appearing for the Case

Vivian D. Rodriguez, pro se. Lynda B. Taylor, for the respondent.


NAMEROFF Special Trial Judge:

This case is before the Court on respondent's Motion to Dismiss For Failure to State a Claim And To Impose A Penalty Under I.R.C. Section 6673,1 filed pursuant to Rule 40. This case was assigned pursuant to section 7443A(b)(3) and Rules 180, 181, and 182 by order of the Chief Judge. In the notice of deficiency, respondent determined a deficiency in petitioner's Federal income tax...

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