- 4 - When petitioner was audited by the Internal Revenue Service (IRS), he refused to present any documents substantiating the amount or purpose of the deductions claimed on his tax returns. Instead, he commenced a course of correspondence that included frivolous arguments and spurious threats. For example, in a letter dated September 18, 2002, which he attached to the petition in this case, petitioner accused the IRS of fraudulent and criminal conduct and made various demands. Petitioner also argued that he was not involved in “revenue taxable activities”; that “Taxes on personal property are direct taxes, nontaxable by the federal government unless apportioned according to the census of the states”; and that “Compensation for Labor and the exercise of the Right to Labor are personal property”. In the notice of deficiency, respondent disallowed the various deductions claimed by petitioner and allowed the standard deduction of $4,300 for 1999 and $4,400 for 2000. Petitioner did not present prior to or during trial proof that he had paid deductible items exceeding the respective amounts of the standard deduction for each year in issue. During the course of this proceeding, petitioner filed numerous frivolous motions. He did not comply with the Court’s Rules regarding discovery or stipulation but instead submitted his version of a purported stipulation that merely set forth his frivolous contentions. He refused to meet with respondent’sPage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011