Randal W. Howard - Page 5

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          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.                                                              

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Last modified: May 25, 2011