- 4 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011