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section 66731 (respondent’s motion).2 We shall grant respon-
dent’s motion.
Background
The record establishes and/or the parties do not dispute the
following.
Petitioner resided in Henderson, Nevada, at the time he
filed the petition in this case.
On or about April 15, 1998, petitioner filed a Federal
income tax (tax) return for his taxable year 1997 (1997 return).
In his 1997 return, petitioner reported total income of $0, total
tax of $0, and claimed a refund of $238.11 of tax withheld.
Petitioner attached a two-page document to his 1997 return
(petitioner’s attachment to his 1997 return). That document, as
completed by petitioner, stated in pertinent part:
I, Gary J. Copeland am submitting this as part of my
1997 income tax return
Even though I know that no section of the Internal
Revenue Code:
1) establishes an income tax “liability” as, for
example, Code Sections 4401, 5005, and 5703 do with
respect to wagering, alcohol, and tobacco taxes;
2) provides that income taxes “have to be paid on
the basis of a return”-as, for example, Code Sections
4374, 4401(c), 5061(a) and 5703(b) do with respect to
other taxes;
1All section references are to the Internal Revenue Code in
effect at all relevant times. All Rule references are to the Tax
Court Rules of Practice and Procedure.
2Although the Court ordered petitioner to file a response to
respondent’s motion, petitioner failed to do so.
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