Joseph John Martella - Page 6

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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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