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.
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