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March 10, 2005, the Court granted respondent’s motion to dismiss
for lack of jurisdiction as to frivolous return penalties under
section 6702 for the taxable years 1995-2000. See Van Es v.
Commissioner, 115 T.C. 324 (2000).
OPINION
A. Whether Petitioner Is Liable for the Underlying Income Tax
for 1995-96
Petitioner contends that he had no taxable income or
activities for 1995-96. A taxpayer may dispute an underlying tax
liability at a section 6330 hearing if he or she did not receive
a notice of deficiency or otherwise have an opportunity to
dispute the tax liability. Sec. 6330(c)(2)(B). Respondent does
not contend on brief that petitioner received the notice of
deficiency or had a prior opportunity to dispute the tax
liabilities. Thus, we will assume that he did not.
Petitioner contends that he is not subject to Federal income
tax and that respondent’s determination of his tax liabilities
for 1995 and 1996 is invalid. Throughout this case, including at
trial, petitioner’s only arguments for contending that his
underlying tax liabilities were incorrect were frivolous. Thus,
we conclude that petitioner is liable for tax as determined by
respondent for 1995-96.
1(...continued)
ground that the decision letter constitutes a notice of
determination under Craig v. Commissioner, 119 T.C. 252, 256-259
(2002).
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