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taxation of income, "from whatever source derived," was
found to be constitutional in Brushaber. [Martin v.
Commissioner, 756 F.2d 38, 40 (6th Cir. 1985), affg.
T.C. Memo. 1983-473.]
On the basis of well-established law, the Court finds that
petitioner's position is frivolous and groundless. The Court
sees no need to further address petitioner's arguments. See
Crain v. Commissioner, 737 F.2d 1417 (5th Cir. 1984).
Additions to Tax Under Sections 6651(a)(1) and 6654
Respondent determined additions to tax under section
6651(a)(1) for petitioner's failure to timely file Federal income
tax returns for 1997, 1998, 1999, and 2000. The addition to tax
for failure to file a return timely will be imposed if a return
is not timely filed unless the taxpayer shows that the delay was
due to reasonable cause and not willful neglect. Sec.
6651(a)(1).
Although petitioner submitted Forms 1040 for tax years 1997
and 1998, respondent does not recognize them as returns because
petitioner stated that he had zero gross income, owed zero tax,
and requested refunds of the amounts withheld. This Court has
previously held that "zero returns" are not recognized as returns
that fulfill a taxpayer's obligation to file. Hill v.
Commissioner, T.C. Memo. 2003-144; Rayner v. Commissioner, T.C.
Memo. 2002-30, affd. 70 Fed. Appx. 739 (5th Cir. 2003); see also
Rev. Rul. 2004-34, 2004-12 I.R.B. 619.
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