-4-
Petitioner argues that paying income taxes is strictly
voluntary. We disagree. Petitioner was required to file a 1992
Federal income tax return and was required to pay taxes. See secs.
1, 61, 6011, 6012, 7701(a)(14). Petitioner raised traditional
protester arguments. This Court, as well as the Court of Appeals
for the Ninth Circuit where an appeal in this case would lie, have
disapproved of tax protester rhetoric and legalistic gibberish.
See, e.g., Wilcox v. Commissioner, 848 F.2d 1007, 1008 (9th Cir.
1988), affg. T.C. Memo. 1987-225; Carter v. Commissioner, 784 F.2d
1006, 1009 (9th Cir. 1986); McCoy v. Commissioner, 76 T.C. 1027,
1029-1030 (1981), affd. 696 F.2d 1234 (9th Cir. 1983).
We hold that petitioner received taxable wage, interest, and
pension income in 1992. Accordingly, we uphold respondent's
deficiency determination for such year.
Issue 2. Section 6651(a) Addition to Tax
Respondent determined an addition to tax pursuant to section
6651(a) for petitioner's 1992 taxable year. Petitioner can avoid
this addition to tax by proving that his failure to file was: (1)
Due to reasonable cause, and (2) not due to willful neglect. Sec.
6651(a); Rule 142(a); United States v. Boyle, 469 U.S. 241, 245-246
(1985); United States v. Nordbrock, 38 F.3d 440 (9th Cir. 1994).
"Reasonable cause" requires a taxpayer to demonstrate that he
exercised ordinary business care and prudence and was nevertheless
unable to file a return within the prescribed time. United States
v. Boyle, supra at 246; sec. 301.6651-1(c)(1), Proced. & Admin.
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011