Tello v. Commissioner

PER CURIAM: *

Petitioner-Appellant John Tello contested a notice of deficiency he received regarding his 2002 taxes. The United States Tax Court dismissed his petition for failure to state a claim and imposed sanctions. We AFFIRM.

I. BACKGROUND

On June 30, 2004, Petitioner-Appellant John Tello filed a pro se petition for redetermination with the United States Tax Court, contesting a notice of deficiency for 2002 sent to him by Respondent-Appellee Commissioner of Internal Revenue (the “CIR”). In his petition, Tello alleged, inter alia, that the notice of deficiency was levied improperly because:…