Laurel Ann Curtis - Page 1

                                 T.C. Memo. 1996-484                                  

                               UNITED STATES TAX COURT                                

                          LAUREL ANN CURTIS, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11125-95.            Filed October 28, 1996.                

                    R determined deficiencies in and additions to P's                 
               Federal income tax.  P failed to address substantively                 
               the pertinent issues in this case and resorted instead                 
               to making absurd, discredited, and misguided tax-                      
               protester arguments.                                                   
                    1.  Held:  R's deficiency determinations are                      
                    2.  Held, further, sec. 6651(a)(1), I.R.C.,                       
               additions to tax are sustained against P.                              
                    3.  Held, further, sec. 6654(a), I.R.C., additions                
               to tax are sustained against P.                                        
                    4.  Held, further, sec. 6673(a)(1), I.R.C.,                       
               penalty in the amount of $15,000 is imposed, P's tax-                  
               protester arguments being considered frivolous and                     
               groundless, and this proceeding having been instituted                 
               primarily for delay.                                                   

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