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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
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