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Laurel Ann Curtis, pro se.
Brenda M. Fitzgerald, for respondent.
SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION
HALPERN, Judge: This case has been remanded by the Court of
Appeals for the Ninth Circuit (sometimes the Court of Appeals).
Our original report is Curtis v. Commissioner, T.C. Memo. 1996-
484 (the original report), revd. and remanded without published
opinion 232 F.3d 893 (9th Cir. 2000). In the original report, we
sustained respondent’s determinations of deficiencies in Federal
income tax for petitioner’s taxable years 1983 through 1993, as
well as respondent’s determinations of additions to tax for each
of those years under sections 6651(a)(1) (failure to file return)
and 6654(a) (failure to pay estimated tax). We also found that
petitioner’s position in this case was both frivolous and
groundless, and that petitioner had undertaken certain actions
primarily for delay. On account thereof, we imposed a penalty on
petitioner under section 6673(a)(1).
This case involves unreported income. In the original
report, we recognized that any appeal would likely lie to the
Court of Appeals for the Ninth Circuit. We stated:
The general rule is that the burden of proof is
upon petitioner, Rule 142(a), which she must carry by a
preponderance of the evidence, e.g., Schaffer v.
Commissioner, 779 F.2d 849, 858 (2d Cir. 1985), affg.
in part and remanding Mandina v. Commissioner, T.C.
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