Randal W. Howard - Page 4

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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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