-7-
tions to which they claim they are entitled for the years at
issue.
We also reject petitioners' specific contention that respon-
dent used the incorrect filing status in calculating the defi-
ciencies at issue. Respondent issued separate notices to each
petitioner for the years at issue in which the respective defi-
ciencies were determined on the basis of applying tax rates for
married individuals filing separate returns. Petitioners seem to
be claiming that they are entitled to use the tax rates applica-
ble to married individuals filing joint returns. The record
establishes that petitioners did not file joint returns for the
years at issue. Indeed, they filed no returns for those years.
They jointly filed a petition with this Court contesting the
determinations in the notices. Based on the record before us, we
find that petitioners have not shown that the filing status used
by respondent in the notices is incorrect. We further find that
petitioners are not entitled to use the tax rates applicable to
married individuals filing joint returns.
Petitioners contend that they are not liable for the addi-
tions to tax determined by respondent for the years at issue
because their religious beliefs, to which they sincerely adhere,
precluded them from filing returns and paying tax for those
years. They also maintain that they have been "persecuted" for
their failure to file returns and pay tax. On the instant
record, we find that petitioners have not satisfied their burden
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