Andrew Heisey - Page 1

                                 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                       
                    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                   

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