- 12 -
Petitioner claims that any 1982 and 1983 income tax
liabilities were discharged as a result of the bankruptcy
proceedings. Whether a discharge applies to a taxpayer’s income
tax deficiencies must be determined by the bankruptcy court. See
Neilson v. Commissioner, 94 T.C. 1, 8-9 (1990); Graham v.
Commissioner, 75 T.C. 389, 399 (1980). Petitioner’s other
contentions regarding the effect of the bankruptcy are predicated
on his erroneous assumption that respondent has the burden of
proof that the taxes were not discharged or on legal arguments
not properly pleaded in this case.
Petitioner’s recurrent theme is that some misconduct on the
part of the Federal Government should inure to his benefit in
this case. We are not persuaded by petitioner’s claims of
malfeasance and misconduct. Neither, apparently, was the
bankruptcy court. Even in cases where questionable conduct is
attributable to IRS agents, however, suppression of evidence
generally is not a suitable sanction in a civil tax case. Weiss
v. Commissioner, 919 F.2d 115, 118-119 (9th Cir. 1990), affg.
T.C. Memo. 1988-586; Jones v. Commissioner, 97 T.C. 7, 27 (1991);
Miller v. Commissioner, T.C. Memo. 1998-72. We do not think any
sanction is appropriate here.
The remainder of petitioner’s contentions, to the extent
that they are intelligible, are so patently lacking in merit that
they do not require a response.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011