Nino v. Comm'r

HENRY NINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Nino v. Comm'r

No. 17120-05

United States Tax Court

T.C. Memo 2006-59; 2006 Tax Ct. Memo LEXIS 58; 91 T.C.M. (CCH) 947;

March 28, 2006, Filed

Henry Nino, pro se.

Timothy S. Murphy, 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. Petitioner did not file Federal income tax returns for 2000, 2001, 2002, or 2003. Respondent prepared a Form 4549A, Income Tax Examination Changes, and issued…