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section 66731 (respondent’s motion).2 We shall grant respon-
dent’s motion.
Background
The record establishes and/or the parties do not dispute the
following.
Petitioner resided in Toledo, Ohio, at the time he filed the
petition in this case.
On June 2, 2000, respondent received from petitioner a
Federal income tax (tax) return for his taxable year 1999 (1999
return). In his 1999 return, petitioner reported total income of
$0, total tax of $0, and claimed a refund of $2,777.49 of tax
withheld. Petitioner attached to his 1999 return Form W-2, Wage
and Tax Statement, reporting wages, tips, and other compensation
totaling $49,643.38. Petitioner also attached a document to his
1999 return (petitioner’s attachment to his 1999 return) that
contained statements, contentions, arguments, and requests that
the Court finds to be frivolous and/or groundless.3
1All section references are to the Internal Revenue Code in
effect at all relevant times. All Rule references are to the Tax
Court Rules of Practice and Procedure.
2Although the Court ordered petitioner to file a response to
respondent’s motion, petitioner failed to do so.
3Petitioner’s attachment to his 1999 return is very similar
to the documents that certain other taxpayers with cases in the
Court attached to their tax returns. See, e.g., Flathers v.
Commissioner, T.C. Memo. 2003-60; Copeland v. Commissioner, T.C.
Memo. 2003-46; Smith v. Commissioner, T.C. Memo. 2003-45.
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