123 T.C. No. 11
UNITED STATES TAX COURT
RYAN DAVID FUNK, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6743-04. Filed August 18, 2004.
R determined a deficiency in P’s 2001 Federal
income tax and an addition to tax under sec.
6651(a)(1), I.R.C. P filed a petition with the Court
in which he asserted nothing but frivolous and
groundless arguments. R moved to dismiss for failure
to state a claim upon which relief can be granted. In
response to the Court’s order directing P to file a
proper amended petition, P filed an amended petition
repeating the frivolous arguments contained in the
petition.
At the hearing on R’s motion, R asserted that he
did not bear a burden of production with regard to the
addition to tax determined in the notice of deficiency.
R filed a supplement to his motion in which he argued
that the burden of production imposed upon R under sec.
7491(c), I.R.C., with regard to additions to tax is not
applicable when the pleadings fail to state a claim for
relief.
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