MEMORANDUM OPINION
LARO, Judge:
This matter is before the Court on respondent's motion to dismiss for failure to state a claim upon which relief may be granted. All section references are to the Internal Revenue Code, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure.
Background
On December 2, 2004, respondent issued a notice of deficiency in which respondent determined a $131,093 deficiency...
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