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Petitioner’s failure to file income tax returns for years
subsequent to 1985 eventually became the subject of a criminal
investigation.
Petitioner has adopted various theories over the years in an
attempt to explain his failure to file returns or pay Federal
income tax on his substantial income. Petitioner testified:
“From 1986, I just said, I’m not part of your system, and I just
did nothing. I had state taxes taken from my pay, I had federal
taxes taken from my pay. I made no effort to disrupt that. I
just said, ‘Hey, I’m not bothering with you guys’.” Petitioner
further testified, “Well, I also knew that the law required me,
supposedly, to pay taxes, and I took a stand against it back in
‘86.”
Petitioner’s testimony is in marked contrast to the
representation that he and his Enrolled Agent, Ms. Baptista, made
to respondent in the letter, dated March 24, 1989, requesting
additional audit reconsideration. In that letter it was stated:
Mr. Marsh has failed to file his 1986 and 1987
returns, but the necessary information has been
assembled, and we should have the returns prepared in
the very near future.
It must be categorically stated that Mr. Marsh is
not a “tax protester”, and is not willfully failing to
file any return or to provide appropriate information
to support returns filed. It should not be held
against him that he was badly represented by someone
else.
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