Daniel Franklin Haines - Page 4




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                                        OPINION                                          
               On brief petitioner argues that:  (1) Respondent has no                   
          jurisdiction over him in this matter, and therefore, the notice                
          of deficiency is void; (2) this Court lacks subject matter                     
          jurisdiction; and (3) petitioner is not a “person” or                          
          “individual” as those terms are defined and applied in title 26.               
               Petitioner’s arguments are reminiscent of tax-protester                   
          rhetoric that has been universally rejected by this and other                  
          courts.  We shall not painstakingly address petitioner's                       
          assertions "with somber reasoning and copious citation of                      
          precedent; to do so might suggest that these arguments have some               
          colorable merit."  Williams v. Commissioner, 114 T.C.   ,                      
          (2000) (slip op. at 5) (quoting Crain v. Commissioner, 737 F.2d                
          1417, 1417 (5th Cir. 1984)).  Accordingly, we hold that                        
          petitioner is liable for the deficiency determined by respondent.              
               Respondent determined that petitioner is liable for an                    
          addition to tax pursuant to section 6651(a)(1).  Section                       
          6651(a)(1) provides an addition to tax for failure to timely file              
          a return.  The addition to tax is equal to 5 percent of the                    
          amount required to be shown as tax on the return, with an                      
          additional 5 percent for each additional month or fraction                     
          thereof during which such failure continues, not exceeding 25                  
          percent in the aggregate.  A taxpayer may avoid the addition to                
          tax by establishing that the failure to file a timely return was               






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