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Petitioner’s place of residence and employment status are
uncertain insofar as the record in this case is concerned because
he has given confusing, contradictory, and untrustworthy
testimony on these issues. Petitioner testified that he is a
resident of Nevada for State income tax purposes, although Nevada
has no income tax. See Nev. Rev. Stat. Ann. secs. 360-377A
(Michie 1999 & Supp. 2001). Perhaps he means he is a Nevada
resident for the purpose of avoiding State income taxes.
Petitioner’s testimony that he is a self-employed engineer
who travels away from home for up to 3 months at a time more than
once a year contradicts his claim that when he uses or has used
the post office box address as his mailing address, he checks his
mail twice a month. In Form 433-A, filed on November 11, 1998,
petitioner said he was a “volunteer” and “not employed.”
Petitioner has used the illness of his parents from cancer
in 1988 and thereafter as a continued excuse for failing to file
returns right up to the present, even though he also testified in
another connection that his parents died in 1990.
On more than one occasion, petitioner defined what
respondent had to do before petitioner would take action.
Petitioner then did nothing because respondent’s officials did
not exactly follow petitioner’s requirements as he defined and
sought to impose them. Petitioner has failed to file returns
with respect to more than 10 tax years, failed to timely appeal
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