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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’s
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Last modified: May 25, 2011