Hugh Powell Arvin - Page 7

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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.                      
               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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