United States Tax Court February 24, 2011, Docket No. 8527-09. (Oliver v. Comm'r)

T.C. Memo. 2011-43

UNITED STATES TAX COURT

MICKA M. OLIVER, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 8527-09. Filed February 24, 2011.

Micka M. Oliver, pro se.

Ric D. Hulshoff, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

PARIS, Judge: Petitioner did not file a Federal income tax

return for 2000, 2001, 2002, or 2004 (the tax years at issue).