- 3 -
5. Whether petitioner is liable for a sanction under
section 6673(a). We hold he is and require him to pay to the
United States a penalty of $5,000.
Section references are to the Internal Revenue Code in
effect for the subject years. Rule references are to the Tax
Court Rules of Practice and Procedure.
FINDINGS OF FACT
Some of the facts have been stipulated. These stipulations
and the exhibits submitted therewith are incorporated herein by
this reference. Petitioner did not file a Federal income tax
return for any of the subject years. He claims not to have had a
Social Security number during these years because he "rescinded"
the Social Security number that was given to him many years
before. Petitioner lived in West Olive, Michigan, when he
petitioned the Court.
In 1992 and 1993, petitioner worked as an employee of the
Grand Rapids Area Transit Authority, f.k.a. Grand Rapids City
Coach Lines (the Authority), and the Authority paid him wages of
$25,742 and $6,540 during the respective years. Petitioner also
marketed biomagnetic devices in each subject year through his
sole proprietorship known as Universal Magnetics.
Petitioner and his wife have at least two joint bank
accounts at ATL Employees Credit Union (the Credit Union). These
accounts are numbered 17075-2-01 and 17075-2-10. Petitioner also
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011