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FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time he filed the
petition, petitioner resided in Altamonte Springs, Florida.
Petitioner submitted to the Internal Revenue Service Forms
1040A, U.S. Individual Income Tax Return, for 1998, 1999, and
2000. The Forms 1040A for 1998, 1999, and 2000 listed zeros for,
among other things, the amount of petitioner’s income, adjusted
gross income, taxable income, tax, total tax, and amount owed.
Attached to these Forms 1040A were frivolous and groundless
arguments about why petitioner was not liable to pay tax.
Respondent mailed petitioner statutory notices of deficiency for
1998, 1999, and 2000 on May 2, 2002, February 15, 2002, and
February 15, 2002, respectively. Petitioner received the
statutory notices of deficiency for 1998, 1999, and 2000.
Petitioner responded to each notice of deficiency with frivolous
and groundless arguments. Petitioner, however, did not petition
the Court regarding the statutory notices of deficiency for 1998,
1999, and 2000.
On September 30, 2002, February 17, 2003, and December 23,
2002, respondent assessed petitioner’s liabilities and mailed
petitioner notice and demand for payment for 1998, 1999, and
2000, respectively.
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Last modified: May 25, 2011