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Additions to Tax
Sec. Sec.
Year Tax Sec. 6651(a)(1) 6651(a)(2)1 6654(a)
2000 $2,161.10 $484.22 1$312.05 $116.23
2001 3,557.40 790.52 1298.64 140.77
1Respondent concedes that no return was prepared by the
Secretary, pursuant to sec. 6020(b), and that petitioner is not
liable for the addition to tax under sec. 6651(a)(2). See sec.
6651(g).
All section references in this opinion are to the Internal
Revenue Code.
Petitioner filed an imperfect petition ostensibly
seeking redetermination of those deficiencies.
Petitioner’s imperfect petition states as follows:
I have filed a petition each year for the
past 18 years. All you ever do is steal my fil-
ing fee. Even when it was $15.00. I have never
been given a Court date. You have no intentions
of ever giving me a Court date because you do not
want to deal with this matter. One day it will
be on National news and all of America will know
how you have done me.
The Court issued an order stating that petitioner’s
imperfect petition did not comply with the Rules of the
Court as to the form and content and noting that the filing
fee had not been paid. The Court ordered petitioner to
file a proper amended petition and to pay the filing fee
on or before a certain date. Petitioner filed an amended
petition but did not pay the filing fee. For cause, the
Court waived the filing fee in this case.
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