Alan L. Poe - Page 2

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          section 66731 (respondent’s motion).2  We shall grant respon-               
          dent’s motion.                                                              
               The record establishes and/or the parties do not dispute the           
               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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