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these arguments have some colorable merit.” Id. (quoting Crain
v. Commissioner, 737 F.2d 1417 (5th Cir. 1984), affg. an Order of
this Court).
Petitioner has again failed to comply with Rule 34(b)(4) and
(5) by failing to set forth in his petition any justiciable claim
or facts related thereto. Neither were any such claims or facts
raised or alleged at trial or at any other time in this
proceeding. Petitioner introduced not one iota of credible
evidence with respect to any factual issue relevant to
ascertaining the tax liability in issue.1 Furthermore, it is
clear that petitioner has brought this frivolous case solely for
purposes of delay and for the advancement of his personal views.
We will therefore dismiss this case and enter a decision against
petitioner under Rule 123(b). Rule 123(b) provides:
For failure of a petitioner properly to prosecute
or to comply with these Rules or any order of the Court
or for other cause which the Court deems sufficient,
the Court may dismiss a case at any time and enter a
decision against the petitioner. The Court may, for
similar reasons, decide against any party any issue as
to which such party has the burden of proof, and such
decision shall be treated as a dismissal for purposes
of paragraphs (c) and (d) of this Rule.
1 Because petitioner failed to introduce any credible
evidence, he failed to meet the requirements of sec. 7491(a), as
amended, so as to place the burden of proof on respondent with
respect to any factual issue relevant to ascertaining liability
for the tax deficiency in issue. As to the addition to tax and
accuracy-related penalty, we find that respondent has satisfied
his burden of production under sec. 7491(c) because the record
shows that petitioner’s return was filed late. Higbee v.
Commissioner, 116 T.C. 438 (2001).
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Last modified: May 25, 2011