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Background2
Petitioner has filed several petitions for redetermination
with the Court in a long-running protest against the Federal
income tax.
Taxable Years 1983 and 1984
On January 2, 1990, the Court dismissed petitioner's case at
docket No. 27411-88 for lack of prosecution and entered a
decision sustaining deficiencies and additions to tax (including
additions to tax under section 6651(a)(1) for failure to file a
tax return) that respondent determined against petitioner for the
taxable years 1983 and 1984.
Taxable Years 1987 and 1988
On February 13, 1998, the Court entered a decision at docket
No. 20474-90 sustaining deficiencies and additions to tax that
respondent determined against petitioner for the taxable years
1987 and 1988. The Court concluded that petitioner had raised
nothing but "classic protester arguments". Howard v.
Commissioner, T.C. Memo. 1998-57.3
2 The record reflects and/or the parties do not dispute the
following background facts.
3 With respect to the taxable years 1989, 1990, and 1991, a
case filed by petitioner with this Court and assigned docket No.
18627-97 was dismissed because it was not timely filed. Howard
v. Commissioner, T.C. Memo. 1998-300.
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Last modified: May 25, 2011