Dean Scott Hodge - Page 9

                                        - 9 -                                         

          Court, as well as other courts, and have been consistently                  
          rejected.  The Court sees no need to further respond to each of             
          petitioner's arguments with somber reasoning and copious                    
          citations of precedent, to do so might suggest that petitioner's            
          arguments possess some measure of colorable merit.  See Crain v.            
          Commissioner, 737 F.2d 1417 (5th Cir. 1984).  In short,                     
          petitioner is a taxpayer subject to the income tax laws and to              
          the jurisdiction of this Court.  See Abrams v. Commissioner, 82             
          T.C. 403, 406-407 (1984).                                                   
               On this record, the Court holds that petitioner is liable              
          for Federal income taxes on income of $2,040.63 for 1992, and               
          income of $21,909 for 1994, as determined by respondent in the              
          notices of deficiency.  Respondent is, therefore, sustained on              
          this issue.                                                                 
               The second issue is whether petitioner is liable for the               
          addition to tax under section 6651(a)(1) for his failure to file            
          timely a Federal income tax return for 1994.  Section 6651(a)(1)            
          imposes an addition to tax for a taxpayer's failure to file                 
          timely returns, unless the taxpayer can establish that such                 
          failure "is due to reasonable cause and not due to willful                  
          neglect."  Petitioner's 1994 income tax return was due to be                
          filed on or before April 15, 1995.  Petitioner failed to file a             
          valid return for 1994.  Sloan v. Commissioner, 102 T.C. 137                 
          (1994), affd. 53 F.3d 799 (7th Cir. 1995); see supra note 5.                





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011