T.C. Memo. 2006-109
UNITED STATES TAX COURT
CHARLES RAYMOND WHEELER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 14430-03, 7206-04. Filed May 22, 2006.
P failed to timely file Federal income tax returns
for the 1994, 1995, 1996, 1997, 1998, 1999, 2000, and
2001 taxable years. R determined deficiencies and
additions to tax, which P then contested on the basis
of tax protester arguments.
Held: P is liable for the deficiencies determined
by R, for additions to tax under secs. 6651(a)(1) and
6654, I.R.C., and for a penalty under sec. 6673, I.R.C.
Charles Raymond Wheeler, pro se.
Joan E. Steele, for respondent.
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