- 15 -
arguments, such as his assertion that he is a "not a taxpayer"
and therefore not subject to the internal revenue laws. The
Court of Appeals for the Ninth Circuit has characterized this
argument as "frivolous", noting that it "has been consistently
and thoroughly rejected by every branch of the government for
decades. Indeed, advancement of such utterly meritless arguments
is now the basis for serious sanctions imposed on civil litigants
who raise them." United States v. Studley, 783 F.2d 934, 937 n.3
(9th Cir. 1986).
Moreover, petitioner, having invoked the jurisdiction of
this Court, now seeks to defeat it, arguing that we lack personal
jurisdiction over him. This argument is also baseless. Section
6213(a) authorizes this Court to redetermine deficiencies in
income tax if a timely petition is filed by a taxpayer in respect
of a notice of deficiency sent to the taxpayer by the
Commissioner. Here, petitioner himself invoked this Court's
jurisdiction over the matter of his tax deficiencies for the
years in issue by filing a timely petition. Borders v.
Commissioner, T.C. Memo. 1994-626. The jurisdiction of this
Court, once invoked, remains unimpaired until it decides the
controversy. Dorl v. Commissioner, 57 T.C. 720 (1972).
Petitioner's arguments continue through 13 "notices", none
of which addresses the factual accuracy of respondent's
determinations of deficiencies and additions to tax. None
presents justiciable issues of fact or law concerning
petitioner's liabilities for the deficiencies in tax and
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011