- 15 - Commissioner, T.C. Memo. 1997-459. Petitioner’s failure to do so after the filing of respondent’s motion for summary judgment is contrary to Rule 121(d) and justifies summary judgment for respondent on this issue.4 See Kiley v. Commissioner, supra. Petitioner also challenges “the appropriateness of the collection action”. Again, however, he fails to allege any facts in support of this assignment of error. See Rule 331(b)(5). Moreover, he fails to suggest any alternative means of collection.5 See, e.g., sec. 6330(c)(2)(A)(iii). As before, petitioner’s failure to do so after the filing of respondent’s 4 Even if petitioner were permitted to challenge his underlying tax liabilities, it is clear that the arguments he has advanced (see supra Background, “A”) are frivolous and groundless. E.g., Keene v. Commissioner, T.C. Memo. 2002-277. In addition, petitioner’s argument that the notice of deficiency was invalid because it was not signed by the Secretary or someone with delegated authority from the Secretary is itself frivolous and groundless. See Nestor v. Commissioner, 118 T.C. 162, 165- 166 (2002). 5 We regard as nothing other than tax protest theatrics, petitioner’s assertion that he was “prepared to pay the tax at issue” if only the Appeals officer would show him “where my liability is.” Regarding petitioner’s liability, suffice it to say: (1) Petitioner is a taxpayer subject to the Federal income tax; see secs. 1(c), 7701(a)(1), (14); (2) compensation for labor or services rendered constitutes income subject to the Federal income tax; sec. 61(a)(1); United States v. Romero, 640 F.2d 1014, 1016 (9th Cir. 1981); see also sec. 61(a)(4); (3) petitioner is required to file an income tax return; sec. 6012(a)(1); and (4) the Commissioner and his agents are authorized to enforce the provisions of the Internal Revenue Code; see I.R.C. chs. 78, 80. See Davich v. Commissioner, T.C. Memo. 2002-255; see also Crain v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984).Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Next
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