- 2 - Background Gregg H. Risner (petitioner) operates a chiropractic business near Dallas, Texas. Petitioner filed a Federal income tax return for the taxable year 1991 in which he reported net profit on Schedule C in the amount of $75,139, capital gains in the amount of $2,646, and taxable income in the amount of $62,187. Although petitioner filed a tax return for 1992, he reported no taxable income and instead claimed a refund of $11,900. Petitioner did not file tax returns for 1993 or 1994. By letter dated January 18, 1995, Revenue Agent Robert D. Southern notified petitioner that he was being audited by the Internal Revenue Service (IRS) for the taxable years 1992 and 1993. Revenue Agent Southern requested that petitioner bring his books and records to an appointment scheduled for February 15, 1995. Petitioner responded to the above-described letter by sending Revenue Agent Southern a document entitled "Affidavit and Constructive Notice" that states in pertinent part: (1) petitioner returned his assigned Social Security number to its proper owner; (2) petitioner, as a "belligerent claimant", was claiming immunity and would refuse to produce his books and records; and (3) Revenue Agent Southern should provide petitioner with the Code sections and implementing regulations demonstrating his authority to audit petitioner's records. On February 15, 1995, petitioner was served with an IRS summons (Form 2039) directing him to appear before Revenue Agent Southern with his financial records as well as those of thePage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011