Robert Harold Hathaway - Page 8

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               Petitioner’s challenge to the existence of his tax liability           
          is meritless.  During the years at issue, petitioner earned a               
          significant amount of income as a doctor of veterinary medicine.            
          He filed tax returns for 1996 and 1997 that reported Schedule C             
          self-employment income of $59,077 for 1996 and $53,289 for 1997.            
          The tax assessments generating the filing of the Federal tax lien           
          are based on the tax shown on returns petitioner filed under                
          penalties of perjury.  See sec. 6201(a)(1).                                 
               Despite respondent’s claim that petitioner could not                   
          challenge his underlying tax liabilities for 1996 and 1997 as               
          reported on petitioner’s tax returns for those years, petitioner,           
          in fact, questioned the validity of those liabilities during his            
          telephone hearing.  Petitioner advanced frivolous arguments                 
          during this telephone hearing.  Petitioner continued to advance             
          his groundless arguments in his petition, his trial memorandum,             
          and his trial testimony.  Despite petitioner’s assertions to the            
          contrary, there is no genuine issue as to the existence of his              
          1996 and 1997 unpaid tax.  And because petitioner challenged only           
          the existence of a law requiring him to pay a Federal tax on his            
          earnings and did not challenge the correctness of the amounts of            
          income which he reported on his 1996 and 1997 tax returns, there            
          is no genuine issue as to the amounts of petitioner’s underlying            
          tax liability for 1996 and/or 1997.                                         

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