- 2 -
in petitioner’s 1999 Federal income tax and additions to tax
under sections 6651(a)(1) and 6654(a) in the respective amounts
of $2,372 and $459.15. The taxable income upon which the notice
of deficiency is predicated was derived from third-party
reporting forms. Petitioner filed a timely petition in which he
lists a diatribe of arguments as to why he was not required to
pay Federal income tax. At the time the petition was filed
petitioner resided in Goshen, Ohio.
Respondent’s motion was filed on August 13, 2004. On August
17, 2004, the Court ordered that petitioner file an amended
petition “in which he sets forth with specificity each error he
alleges was made by the respondent in the determination of the
deficiency and separate statements of every fact upon which
petitioner bases the assignment of each error.” See Rule 34.
The Court also set respondent’s motion for hearing at the Trial
Session of November 8, 2004, in Cincinnati, Ohio. Rather than
complying with the Court’s Order of August 17, 2004, petitioner
filed another farrago of nonsense.
When this case was called from the calendar petitioner was
told that he had not complied with the Court’s Order and that his
arguments were frivolous and without merit. See, e.g., Martin v.
Commissioner, 756 F.2d 38 (6th Cir. 1985), affg. T.C. Memo. 1983-
473; Brennan v. Commissioner, 752 F.2d 187 (6th Cir. 1984);
Rowlee v. Commissioner, 80 T.C. 1111 (1983).
Page: Previous 1 2 3 Next
Last modified: May 25, 2011