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in petitioner’s 2002 Federal income tax and additions to tax
under sections 6651(a)(1) and 6654(a) in the respective amounts
of $1,006.01 and $115.92. 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
sets out a farrago of nonsense as to why the notice of deficiency
is invalid and he does not owe the tax determined. At the time
the petition was filed petitioner resided in West Allis,
Wisconsin.
Respondent’s motion to dismiss was filed on October 7, 2004.
On October 12, 2004, the Court ordered that petitioner file an
amended petition “in which he sets forth with specificity each
error he alleges was made 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 December
13, 2004, in Milwaukee, Wisconsin. Rather than complying with
the Court’s Order of October 12, 2004, petitioner filed a
document that contained the same 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., Coleman
v. Commissioner, 791 F.2d 68 (7th Cir. 1986); Rowlee v.
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Last modified: May 25, 2011