- 6 - raise “relevant issues”. In support of this last-mentioned allegation, the petition cross-references portions of petitioner’s purported transcript of the Appeals Office hearing in which petitioner sought unsuccessfully to engage the Appeals officer in a colloquy as to whether the Internal Revenue Code establishes any liability to pay income taxes. After the hearing but before trial, respondent provided petitioner with computer transcripts of his account for the 3 tax years at issue and a copy of Monaghan v. Commissioner, T.C. Memo. 2002-16, in which this Court imposed penalties under section 6673(a)(1) for the taxpayer’s taking frivolous positions. G. Petitioner’s Refund Actions Pursuant to section 6702, respondent assessed a $500 frivolous return penalty against petitioner for each of the years at issue, as well as for other years. After respondent had collected these penalties for 1994 and 1995, petitioner filed an action in U.S. District Court for the Northern District of Ohio seeking a refund of these amounts. In this action, petitioner relied “essentially on the same arguments he asserted in the attachments to his tax returns.” Tornichio v. United States, 81 AFTR 2d 98-1377, at 98-1379, 98-1 USTC par. 50,299, at 83,681 (N.D. Ohio 1998).3 The District Court dismissed petitioner’s 3 In a separate action, petitioner sought to have the U.S. District Court for the Northern District of Ohio review the (continued...)Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011