T.C. Memo. 2004-187
UNITED STATES TAX COURT
BRIAN TIMOTHY BRUNNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5133-03. Filed August 24, 2004.
P failed to file a Federal income tax return for the
1997 year. R subsequently determined a deficiency and
additions to tax, which P then contested on the basis of tax
protester arguments.
Held: P is liable for the deficiency determined by R,
for additions to tax under secs. 6651(a)(1) and 6654,
I.R.C., and for a penalty under sec. 6673, I.R.C.
Brian Timothy Brunner, pro se.
Kathleen K. Raup, for respondent.
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