- 5 -
presented by petitioner consisted of the written stipulation of
facts that included a statement of his residence at the time the
petition was filed, statements acknowledging receipt of the
various items respondent determined were income, and copies of
the purported income tax returns filed by petitioner with
respondent for the 2 years in question. The stipulation contains
no evidence or other information that would establish anything
other than the fact that petitioner received taxable income
during the years in question, and that the deficiencies
determined by respondent are based on such income. The written
statements attached to petitioner's income tax returns, which
were included in the stipulation, as well as petitioner's
allegations in his pleadings, lead the Court to the conclusion
that petitioner's case is baseless and, in essence, fails to
state a case.2 Petitioner presented to the Court nothing more
than tax protester rhetoric and legalistic gibberish, which have
absolutely no merit and deserve no further attention from this
Court. Suffice it to say that petitioner has not sustained his
burden of proof, and the Court sustains respondent on all issues.
Decision will be entered
for respondent.
2 Respondent did not elect to file a motion to dismiss
for failure to state a claim upon which relief can be granted
under Rule 40.
Page: Previous 1 2 3 4 5
Last modified: May 25, 2011