Richard E. Marks - Page 2

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          year in issue, and all Rule references are to the Tax Court Rules           
          of Practice and Procedure.                                                  
               Petitioner resided in Morro Bay, California, on the date the           
          petition was filed in this case.                                            
               Petitioner untimely filed a Form 1040, U.S. Individual                 
          Income Tax Return, on October 20, 1997, for taxable year 1996.              
          He reported $15,043 in business income, but did not include with            
          the form a Schedule C, Profit or Loss From Business.  He claimed            
          no deductions, but stated on the return that he had zero taxable            
          income.  Attached to his return was a “Tax Analysis Statement” in           
          which he made numerous arguments, primarily to the effect that              
          there is no law causing him to be liable for Federal income                 
               Respondent issued petitioner a statutory notice of                     
          deficiency, calculating his tax liability based upon his reported           
          income as follows:                                                          
                    Business income                    $15,043                        
                    Standard deduction                  (4,000)                       
                    Personal exemption deduction        (2,550)                       
                    Self-employment tax deduction       (1,063)                       
                    Taxable income                       7,430                        
                    Income tax                           1,114                        
                    Self-employment income tax           2,126                        
                    Total tax liability (deficiency)     3,240                        
          Respondent also determined that petitioner was liable for the               
          addition to tax and penalty noted above.                                    

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