- 4 - taxes for the Utah Republic, and that the United States is not a governmental entity. The argument of petitioner, whatever the rationale, is nonsensical. Petitioner presented no evidence at trial to refute the determinations in the notice of deficiency. To the contrary, petitioner admitted receiving the amounts characterized as taxable income in the notice of deficiency. The determinations of the Commissioner in a notice of deficiency are presumed correct, and the taxpayer bears the burden of proving that the determinations are in error. Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). Petitioner's case is frivolous. All taxpayers with taxable income are generally required by law to file Federal income tax returns. Sec. 6012. Under sections 6651 and 7203, taxpayers who fail to file income tax returns may be subject to civil additions to the tax and prosecution for criminal offenses. Moreover, under section 6673(a), this Court may award a penalty in favor of the United States if any proceeding has been instituted or maintained in this Court for frivolous reasons or for purposes of delay. A valid notice of deficiency was issued by respondent to petitioner pursuant to section 6212. The Court finds no need to address the frivolous and nonsensical allegations and contentions of petitioner. To do so might suggest that petitioner's arguments have some colorable merit, which they do not. See Crain v. Commissioner, 737 F.2d 1417 (5th Cir. 1984). VeryPage: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011