Michael and Michelle Rough - Page 6

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               It is readily apparent that petitioner had no intention to             
          dispute the fact that he had received from Mr. Langeliers in 1991           
          commissions in the amount of $94.62, a fact which he would not              
          admit.  It is also readily apparent that petitioner attempted to            
          use Mr. Langliers as a foil on cross-examination to insinuate               
          into the record his cherished Exhibit 3 for identification, which           
          would allow him to expostulate upon the inanities contained                 
          therein.                                                                    
               Respondent's determinations are presumed correct, and                  
          petitioner bears the burden of proving otherwise.  Rule 142(a);             
          Welch v. Helvering, 290 U.S. 111, 115 (1933).  Petitioner has               
          failed to prove that respondent's determination of his unreported           
          income for 1991 is incorrect.  Indeed, as we have noted supra,              
          petitioner did not even attempt to prove that respondent's                  
          determination was incorrect.  We hold for respondent on this                
          issue.                                                                      
               We turn now to respondent's oral motion to award a penalty             
          against petitioner under section 6673(a).  In order to better               
          understand our disposition of respondent's motion, we deem it               
          appropriate to place the issue in perspective.                              
               In 1995, David Myrland (Myrland) authored a tax protester              
          diatribe--"CODE BREAKER - The � 83 Equation".  The text of                  
          Myrland's tirade consists of 62 pages.                                      
               On May 20, 1994, petitioner filed his "Petition Under 90 Day           
          Notice of Deficiency; Wage Earner, Contractor".                             




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