Harris v. Comm'r

JONATHAN HARRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Harris v. Comm'r

No. 7754-06

United States Tax Court

T.C. Memo 2006-275; 2006 Tax Ct. Memo LEXIS 280; 92 T.C.M. (CCH) 533;

December 27, 2006, Filed

Jonathan Harris, pro se.

Frederick J. Lockhart, Jr., for respondent.

Laro, David

DAVID LARO

MEMORANDUM OPINION

LARO, Judge: This case is before the Court on respondent's motion to dismiss for failure to state a claim upon which relief can be granted and to impose a penalty under section 6673 as supplemented. 1 Petitioner did not file a Federal income tax return for 2000, 2001, or…