Joseph John Martella - Page 10

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          reliance on misguided constitutional beliefs is not reasonable.             
          Edwards v. Commissioner, 680 F.2d 1268, 1271 n.2 (9th Cir. 1982);           
          see also Ginter v. Southern, 611 F.2d 1226, 1229 (8th Cir. 1979).           
               On the basis of the record in this case, the Court concludes           
          that respondent’s burden of production has been met.  Petitioner            
          is not entitled to rely on the advice of unofficial non-                    
          governmental third parties provided on an Internet Web site, and            
          petitioner did not allege that such third-party information                 
          constituted advice from a tax expert.  See United States v.                 
          Boyle, supra at 251 (“one does not have to be a tax expert to               
          know that tax returns have fixed filing dates and that taxes must           
          be paid when they are due”); Flahertys Arden Bowl, Inc. v.                  
          Commissioner, 115 T.C. 269 (2000) (holding that reliance on                 
          lawyer with extensive experience in subject area constituted                
          reasonable cause), affd. 271 F.3d 763 (8th Cir. 2001).                      
               In addition, petitioner stated with respect to the 1996                
          and/or 1997 taxable years that he “decided in my own mind that I            
          wasn’t liable for income tax, and I stopped filing returns”.                
          Petitioner admits that he did not file a tax return for either              
          the year 1998 or 2001.  His unreasonable conclusion that he had             
          no duty to file a return or pay tax based on his faulty research            
          and Internet contacts does not constitute reasonable cause.                 
          Therefore, the Court sustains the imposition of additions to tax            
          under section 6651(a)(1) for 1998 and 2001.                                 

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