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no one has answered the questions, “what law requires me to file
a 1040 and what law makes me liable to pay an income tax?” allow
him to conclude that “there is no law that makes him liable for
an income tax”.4
Respondent claims that since petitioner did not file a
Federal income tax return for both the 1998 and 2001 taxable
years, he is liable for an addition to tax under section
6651(a)(1) for 1998 and 2001. Furthermore, as petitioner did not
make any estimated tax payments during 2001, respondent asserts
that petitioner is also liable for an addition to tax under
section 6654 for 2001.
II. Petitioner’s Tax Liability
A. Burden of Proof
Respondent’s determination of petitioner’s tax liability is
presumed correct, and petitioner bears the burden of proving that
the determination is improper. Rule 142(a); Welch v. Helvering,
290 U.S. 111, 115 (1933). Although section 7491 may shift the
burden to respondent in specified circumstances, petitioner here
4 The Court informs petitioner that our tax system, the
Code, and the Tax Court have been firmly established as
constitutional. Crain v. Commissioner, 737 F.2d 1417, 1417-1418
(5th Cir. 1984); Ginter v. Southern, 611 F.2d 1226, 1229 (8th
Cir. 1979). Specifically, the Court notes that the “Federal
income tax laws are constitutional. * * * The whole purpose of
the 16th Amendment was to relieve all income taxes when imposed
from apportionment and from a consideration of the source whence
the income was derived.” Abrams v. Commissioner, 82 T.C. 403,
406-407 (1984).
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