  We present a non-hermitian Hamiltonian which can be employed to explain a
condensed matter system with effectively massless and zero energy states. We
analyze the 2D tunneling problem and derive the transmission and reflection
coefficients for the massless and zero energy states. We find that the
transmission coefficient of the massless and zero-energy particles in this case
is consistent with non-chiral tunneling of quasiparticles which is in contrast
to the Klein tunneling known for electrons described by the Dirac equation. Our
analysis predicts that the massless electron can be reflected as a hole-like
state whereas this transition does not occur for the zero-energy state.
Experimental observations are needed to test whether the presented Hamiltonian
can be realized in such a condensed matter system.
