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 sustained. 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.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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