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Background
Respondent issued a notice of deficiency to petitioner
determining a deficiency of $1,369 in his 2001 Federal income tax
and an addition to tax of $308.032 for failure to file a tax
return under section 6651(a)(1).3 Respondent determined that
petitioner failed to report wages, interest, and dividend income.
Petitioner filed with the Court a petition for
redetermination contesting the above-referenced notice of
deficiency. In the 74-page petition, petitioner asserted that he
is a “non-taxpayer”, the Internal Revenue Service lacks
“jurisdiction” over him, and the Internal Revenue Code does not
include a provision that makes him liable for Federal income
taxes. The petition does not contain specific allegations
challenging respondent’s determination that petitioner is liable
for the addition to tax under section 6651(a)(1). Petitioner
2Respondent conceded that the $424.39 amount listed as due
under sec. 6651(a)(1) on the cover page of the notice of
deficiency was overstated inasmuch as it erroneously included an
addition to tax of $116.37 under sec. 6651(a)(2). Respondent
conceded that petitioner is not liable for an addition to tax
under sec. 6651(a)(2) for the taxable year 2001.
3Sec. 6651(a)(1) provides for an addition to tax in the
event a taxpayer fails to file a timely return (determined with
regard to any extension of time for filing), unless it is shown
that such failure is due to reasonable cause and not due to
willful neglect. The amount of the addition is equal to 5
percent of the amount required to be shown as tax on such return
for each month or fraction thereof during which such failure
continues, up to a maximum addition of 25 percent for returns
more than 4 months delinquent.
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Last modified: May 25, 2011