MEMORANDUM OPINION
DEAN, Special Trial Judge:
This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction and to strike as to the 1994 taxable year. As discussed below, we shall grant respondent's motion.
Background
James E. Anderson (petitioner) is employed as a commercial fisherman. The Commissioner determined that petitioner owed self-employment tax for 1994 and issued to petitioners a statutory...
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