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establish that such failure is due to reasonable cause and not
due to willful neglect.
Petitioner admitted that he did not file returns for 2000
and 2001. Individuals are required to file a Federal income tax
return on or before April 15, following the close of the calendar
year. Sec. 6072(a). Accordingly, respondent has met his burden
of production on this issue.
Petitioner claimed he did not “believe” he was required to
file returns. Petitioner claimed he “believed” that he did not
owe the deficiencies or additions to tax for the years in issue.
Petitioner’s alleged basis for these claims was: (1) The filing
of income tax returns is voluntary and not mandatory, (2) no part
of the Code provides a requirement to file returns or pay income
tax, (3) requiring individuals to file tax returns forces them to
waive their Fifth Amendment rights, (4) the 16th Amendment was
never legally ratified, and (5) petitioner sought the advice of
alleged experts and purportedly relied on their advice for his
beliefs.
Petitioner relies on his own testimony. The Court is not
required to accept petitioner’s unsubstantiated testimony. See
Wood v. Commissioner, 338 F.2d 602, 605 (9th Cir. 1964), affg. 41
T.C. 593 (1964). The Court need not accept at face value a
witness’s testimony that is self-interested or otherwise
questionable. See Archer v. Commissioner, 227 F.2d 270, 273 (5th
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