Respondent determined deficiencies in and additions to
petitioner's Federal income taxes as follows:
Additions to Tax
Year Deficiency Sec. 6651(a) Sec. 6654(a)
1990 $1,991 $497.75 $130.92
1991 2,689 672.25 154.64
Petitioner was employed by Riverbend Housing Co. (Riverbend)
in 1990 and 1991. Riverbend paid petitioner wages of $18,552 and
$23,471 during 1990 and 1991, respectively.
Respondent determined that petitioner failed to report the
amounts received by petitioner as reported by Riverbend for the
taxable years in issue. Respondent also determined the additions
to tax set forth above.
Respondent's determinations in the statutory notices of
deficiency are presumed correct, and petitioner bears the burden
to disprove the determinations. Rule 142(a); Welch v. Helvering,
290 U.S. 111, 115 (1933).
Petitioner admitted that he worked for Riverbend in 1990 and
1991. There is no evidence in the record that petitioner filed
returns for the years in issue.
Petitioner initially did not file a proper petition.
Petitioner makes the statement in his amended petition that: "I
DO NOT HAVE A SOURCE OF 'INCOME'" for both years in issue.
Petitioner's amended petition further states:
QUOTE THE DECLARATION OF INDEPENDENE
CORPORATION ARE FORM BY MEN AND MEN DO HAVE THE RIGHT
TO DISBAND. PAPER OF CONSENT A MUST. SIGN BY MY HAND
I AM A FRIEND TO ALL THINGS THAT LIVE HONORABLY AND
WITH RESPECT. ERIC AND CLEARFIELD DOCTRINE BEHOLD
F.R.C.P. EVIDENCE 902 PARA 9
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Last modified: May 25, 2011