Gaylon L. Harrell - Page 17

               As we have noted, petitioner relies primarily on his stated            
          beliefs about Federal Reserve Notes; in the course of his                   
          testimony and his filings in the instant case he also adverts to            
          various constitutional objections.  Petitioner does not challenge           
          the wisdom of the hundred-million-plus people who file tax                  
          returns, but contends that he is not obligated to file tax                  
          returns and will not do so.  We do not believe that petitioner              
          had a good-faith misunderstanding of the Internal Revenue Code or           
          the Constitution.  Petitioner was not bent on presenting a                  
          serious issue to the courts and cooperating with respondent in              
          doing so.  Compare Muste v. Commissioner, 35 T.C. 913, 920-921              
          (1961), with Habersham-Bey v. Commissioner, 78 T.C. at 313-314.             
          Petitioner’s asserted confusions are not the sort that enable him           
          to escape our verdict of fraud.  Niedringhaus v. Commissioner, 99           
          T.C. 202, 216-220 (1992).                                                   
               We hold for respondent on this issue.                                  
                                   II.  Sec. 6673                                     
               We turn now, on our own motion, to the award of a penalty              
          against petitioner under section 6673(a)7.                                  

               7    Sec. 6673 provides, in pertinent part, as follows:                
               SEC. 6673. SANCTIONS AND COSTS AWARDED BY COURTS.                      
                    (a) Tax Court Proceedings.--                                      
                         (1) Procedures instituted primarily for delay,               
                    etc.--Whenever it appears to the Tax Court that--                 

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