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Petitioner failed to file timely Federal income tax returns
for 1991, 1992, and 1993. Respondent prepared a Substitute for
Return for each year pursuant to section 6020(b), and, on
November 9, 1995, respondent mailed to petitioner a notice of
deficiency for all taxable years. See Swanson v. Commissioner,
121 T.C. 111, 112 n.1 (2003). Petitioner and his spouse
subsequently filed joint returns in 2000 for the taxable years
1991, 1992, and 1993. Petitioner and his spouse reported total
income of “$0” and a total tax of “$0” on all of the returns.
The Hollidays also attached a lengthy document to each of the
returns that contained arguments that this Court has repeatedly
found to be frivolous and/or groundless, see, e.g., Copeland v.
Commissioner, T.C. Memo. 2003-46; Smith v. Commissioner, T.C.
Memo. 2003-45, and we find this also to be true in this case.
See also Holliday v. Commissioner, T.C. Memo. 2002-67, affd. 57
Fed. Appx. 774 (9th Cir. 2003).
On February 17, 2003, respondent issued to petitioner a
letter entitled “Notice of Federal Tax Lien Filing and Your Right
to a Hearing Under IRC 6320” relating to petitioner’s unpaid tax
liabilities for the aforementioned years. On March 22, 2003,
petitioner submitted Form 12153, Request for a Collection Due
Process Hearing, and attached a document which stated in part:
Notice of Lien - Explanation for Disagreement
Income. (1) There was a failure to determine a
deficiency; (2) There was a failure to issue a Notice of
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