Ryan David Funk - Page 1

                                   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                     
                    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                

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Last modified: May 25, 2011