United States Tax Court.
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 to petitioner a notice of deficiency dated June 9, 2005, that determined the following deficiencies in petitioner's Federal income tax and additions...
