Wozniak

This pro se tax suit is before the court on defendant’s motion to dismiss plaintiffs petition, to which plaintiff has filed no response. Upon the basis of the submissions and other papers, but without oral argument, we grant defendant’s motion to dismiss and dismiss plaintiffs petition, without prejudice.

On September 30, 1977, the Internal Revenue Service sent plaintiff deficiency notices for income tax deficiencies for plaintiffs 1972, 1973, and 1974 tax years. The record does not show, nor does plaintiff allege, payment of the deficiences or that a claim for refund was filed for any of the…