- 7 -
cause for her failure to file returns for the years in issue.
They were not. Petitioner apparently did not consult with an
attorney or accountant or any competent tax professional before
discontinuing her prior history of filing tax returns. She cites
innumerable cases out of context, while ignoring the innumerable
cases upholding the validity of the Federal income tax and
rejecting arguments by individuals that they are not required to
file Federal income tax returns and pay Federal income taxes.
Her failure to file returns for the years in issue was not due to
reasonable cause. She is liable for the addition to tax under
section 6651(a) as determined by respondent.
Decision will be entered
for respondent.
Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011