Laurel Ann Curtis - Page 13

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          Commissioner, 751 F.2d 85, 87 (2d Cir. 1984) (holding that an               
          unapportioned income tax on wages is constitutional).  A tax                
          return is not a prerequisite of a valid notice of deficiency.               
          See Schiff v. United States, 919 F.2d 830, 832 (2d Cir. 1990);              
          Roat v. Commissioner, 847 F.2d 1379, 1381-1382, 1384 (9th Cir.              
          1988) (denying Government’s request for sanctions, but warning              
          that the rejected arguments “have no place in this court.”);                
          Hartman v. Commissioner, 65 T.C. 542, 546 (1975).  Petitioner's             
          other arguments are equally frivolous and without merit.  All of            
          petitioner’s legal arguments are rejected as without merit.                 
               F.  Conclusion                                                         
               Respondent’s determinations of deficiencies are sustained in           
          full.                                                                       
          II.  Additions to Tax                                                       
               A.  Section 6651(a)(1)                                                 
               Section 6651(a)(1) imposes an addition to tax for failure to           
          file a timely return, unless it is shown that such failure is due           
          to reasonable cause and not due to willful neglect.  Petitioner             
          bears the burden of proof as to reasonable cause and the absence            
          of willful neglect.  See Rule 142(a).                                       
               Petitioner has conceded that she consciously decided not to            
          file returns for the taxable years in issue.  Petitioner only               
          offers unreasonable tax-protester arguments to justify her                  
          failure to file.  Petitioner has not carried her burden of proof.           






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