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Petitioner’s arguments are nothing more than tax-protester
rhetoric that has been universally rejected by this and other
courts. We shall not painstakingly address petitioner’s
assertions “with somber reasoning and copious citation of
precedent; to do so might suggest that these arguments have some
colorable merit.” Crain v. Commissioner, 737 F.2d 1417, 1417
(5th Cir. 1984). Accordingly, we sustain respondent’s
determination that these amounts are taxable as income.
II. Additions to Tax
A. Section 6651(a)(1): Failure To File
Respondent determined that petitioner is liable for an
addition to tax pursuant to section 6651(a)(1) for 1996. Section
6651(a)(1) imposes an addition to tax for failure to file a
return on the date prescribed (determined with regard to any
extension of time for filing), unless the taxpayer can establish
that such failure is due to reasonable cause and not due to
willful neglect. The taxpayer has the burden of proving that the
addition is improper. Rule 142(a); United States v. Boyle, 469
U.S. 241, 245 (1985).3 Petitioner stated that he did not file a
3 The Internal Revenue Service Restructuring & Reform Act
of 1998, Pub. L. 105-206, sec. 3001, 112 Stat. 726, added sec.
7491(c), which places the burden of production on the Secretary
with respect to a taxpayer's liability for penalties and
additions to tax in court proceedings arising in connection with
examinations commencing after July 22, 1998. Petitioner does not
contend, nor is there evidence, that his examination commenced
after July 22, 1998, or that sec. 7491 is applicable in this
case.
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