-2-
concessions,2 the sole issue for decision is whether petitioner
is liable for the addition to tax under section 6651(a)(1) for
failure to timely file a return. He filed a document purporting
to be a return on which he claimed zero income and zero tax
liability and to which he attached frivolous tax protester
arguments. We hold that he is liable for the addition to tax.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the accompanying exhibits are
incorporated by this reference. Petitioner resided in
Atascadero, California, at the time he filed the petition.
Petitioner submitted a Form 1040, U.S. Individual Income Tax
Return for 2001 (1040 document), to respondent, on which
petitioner entered zeros on each line regarding income and tax.
Petitioner included his name, address, and Social Security number
at the top of the 1040 document, claimed dependency exemptions
for himself and his children (listing their names and Social
Security numbers), and signed the 1040 document under penalties
of perjury.
2The parties agree that petitioner is liable for a
deficiency in tax of $15,823 for 2001. Based on the agreed
amount of this deficiency, the amount of the addition to tax
under sec. 6651(a)(1) for failure to timely file a return is
$3,955.75. Petitioner also conceded on brief that, because he
made no estimated tax payments in 2001, he is liable for the
addition to tax under sec. 6654 for failure to pay estimated
income taxes. After giving effect to the agreed amount of
deficiency, the addition to tax for failure to pay estimated
income taxes under sec. 6654 is $632.
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