T.C. Memo. 2002-41
UNITED STATES TAX COURT
ANDREW HEISEY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1220-01. Filed February 12, 2002.
P did not file Federal income tax returns for
1996, 1997, and 1998. R issued a notice of deficiency
for those years, in which he determined deficiencies,
as well as additions to tax under secs. 6651(a)(1) and
(2) and 6654, I.R.C. P does not dispute the receipt of
compensation and sale proceeds in the amounts
determined by respondent. However, P contends that the
Federal income tax is in the nature of an excise tax
and that he is not engaged in any taxable excise
activities.
Held: Compensation and gain from the sale of
property are taxable as income in the year received.
P’s arguments to the contrary are frivolous.
Held, further, the additions to tax under secs.
6651(a)(1) and 6654, I.R.C., are sustained.
Held, further, sec. 6651(a)(2), I.R.C., provides
an addition to tax where a taxpayer fails “to pay the
amount shown as tax on any return”. The addition to
Page: 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011