Lavern Scherping v. Commissioner of Internal Revenue

Lavern Scherping appeals from an order of the Tax Court dismissing his petition for redetermination of a deficiency for failure to state a claim. The case was first considered on an order that Scherping show cause why the appeal should not be dismissed as entirely lacking in merit. After a response was filed, the case was briefed and arguments heard. Scherping argues that since he filed his petition pro se, the Tax Court should have construed it more liberally than it did and, further, that it should have either ordered him to amend his petition or taken other steps to urge him to…