- 13 -
petitioner had wanted to dispute any of these matters, it would
have been extraordinarily easy for him to have done so.3
Given the factual basis for respondent's deficiency
determinations, as supplemented in respondent's motion to
dismiss, for the taxable years in issue, petitioner is in no
position to argue that such determinations are arbitrary. Zuhone
v. Commissioner, 883 F.2d 1317, 1325-1326 (7th Cir. 1989), affg.
T.C. Memo. 1988-142.
Because the petition, amended petition, and second amended
petition fail to state a claim upon which relief can be granted,
we will grant respondent's motion to dismiss, as supplemented.4
See Scherping v. Commissioner, 747 F.2d 478 (8th Cir. 1984). We
will also deny petitioner's two motions because they represent
nothing other than a restatement of the claims made by petitioner
in his pleadings.
3 The fact that petitioner may deny receiving taxable
income, as opposed to compensation, is to no avail. In this
regard, the record is clear that petitioner's views on what is
taxable are not based on provisions of the Internal Revenue Code,
but rather reflect frivolous and groundless tax-protester
arguments.
4 The fact that respondent has conceded part of the
deficiency and additions to tax for 1992, as well as part of the
addition to tax under sec. 6654(a) for 1991, is attributable to
the Court's involvement in this case and not to any effort by
petitioner to address the merits of this case.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011