Stephen C. Smith - Page 5




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          trial, counsel for respondent filed a motion asking us to impose            
          a penalty under section 6673.  Petitioner received a copy of the            
          motion and supporting legal authority.  At trial, petitioner                
          continued to maintain frivolous positions.  He offered no                   
          evidence relating to his income or deductions.                              
                                     Discussion                                       
          A.   Whether Petitioner Is Liable for Federal Income Tax                    
               Petitioner bases his contention that he is not subject to              
          Federal income tax laws on frivolous arguments; e.g., that there            
          is no provision in the Internal Revenue Code making him liable              
          for any tax or requiring him to file a return.  Petitioner's                
          assertions parrot those that courts have universally rejected.              
          We do not address petitioner's assertions "with somber reasoning            
          and copious citation of precedent; to do so might suggest that              
          these arguments have some colorable merit."  Crain v.                       
          Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984); see Wilcox v.            
          Commissioner, 848 F.2d 1007, 1008 (9th Cir. 1988) (rejecting                
          taxpayer’s claim that paying taxes is voluntary), affg. T.C.                
          Memo. 1987-225; Carter v. Commissioner, 784 F.2d 1006, 1009 (9th            
          Cir. 1986) (rejecting taxpayer's claim that the income tax is               
          voluntary); Rowlee v. Commissioner, 80 T.C. 1111, 1120 (1983)               
          (rejecting taxpayer's claim that he is not a "person liable" for            
          tax); Stone v. Commissioner, T.C. Memo. 1998-314 (stating that              
          section 6065 applies to returns and other documents filed with              






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