Anne M. Rogers - Page 7




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          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.                          

























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