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The paragraphs that the Court did not strike in the amended
petition state:
13. Aggrieved Petitioner further complains that
United States of America by and through its Congress
and IRS have such a complicated code that is
incomprehensible and that at no time did IRS inform
Petitioner how to file a claim showing no liability for
a tax, but Petitioner has heard of others who have gone
to prison for not filing a return, under threat, duress
to be on the safe side, Petitioner filed returns
showing no liability for tax year 2000 and 2001. If
such is an error, IRS had a ministerial duty to
communicate and inform Petitioner on how to correct the
IRS records to avoid error.
14. Aggrieved Petitioner further complains that
United States of America and IRS knows or should know,
even if Petitioner could be shown within the
jurisdiction of Congress, that Internal Revenue Manual
4.19.1.6.2, states under “Identification of Frivolous
Documents”.
“NOTE: Returns having zeros or no tax entries and no
evidence of frivolous arguments do not meet the
criteria for FRP (Frivolous Return Program)
processing”, yet IRS claims unlawfully, the claim is
frivolous.
OPINION
After concessions, the remaining issue for decision is
whether petitioner is liable for an addition to tax under section
6651(a)(1) for the year in issue because he filed a “zero tax
return.”
Section 7491(c) requires the Commissioner to carry the
burden of production in any court proceeding with respect to the
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Last modified: May 25, 2011