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income totaling $41,075 from self-employment for 2001.5 The
filing thresholds for a taxpayer filing as a single person, for
taxable years 1998 and 2001, were $6,950 and $7,450,
respectively. Petitioner’s gross income in 1998 and 2001
exceeded these filing thresholds, and petitioner was, therefore,
required to file an income tax return.
C. Petitioner’s Taxable Income
Petitioner did not present any witnesses in support of his
position, nor did he address his underlying tax liability either
at trial or on brief. Instead, petitioner reiterated his
position that he was not liable for an income tax because he was
not satisfied that there was any law that required him to pay an
income tax.
Presumably, many facts relevant to a determination of
petitioner’s taxable income would be peculiarly within
petitioner’s personal knowledge and purview. The fact that
petitioner did not offer any evidence regarding his taxable
income and did not call any witnesses is an indication that any
facts which could have been presented by him at trial would have
been unfavorable to his position. See McKay v. Commissioner, 886
F.2d 1237, 1238 (9th Cir. 1989), affg. 89 T.C. 1063 (1987);
Wichita Terminal Elevator Co. v. Commissioner, 6 T.C. 1158, 1165
5 Although the parties agreed to a lesser deficiency than
the $10,872 amount determined in the notice of deficiency for
2001, this adjustment did not affect petitioner’s total gross
income for 2001.
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