- 2 -
Inc. Because this is the third case in which petitioner raised
the same or similar arguments, and because she has had prior
warning, the Court, on its own motion, is imposing a penalty of
$7,500 under section 6673. Unless otherwise indicated, all
section references are to the Internal Revenue Code in effect for
the year in issue, and all Rule references are to the Tax Court
Rules of Practice and Procedure.
Background
Petitioner resided in Florence, Kentucky, at the time that
she filed her petition. In 1999, she and her spouse filed a
petition in this Court, docket No. 15381-99, in which they
challenged deficiencies for 1996 and 1997. Petitioner and her
spouse moved to withdraw that petition and failed to amend their
petition after having been given an opportunity to do so. The
Court denied the motion to withdraw and granted respondent’s
motion to dismiss for failure to state a claim. On appeal, the
Court of Appeals stated, in part:
even after being given an opportunity to amend their
petition, they raised only frivolous arguments, such as
claiming that their income was not “wages” or that
their wages were not taxable income, which have
repeatedly been rejected. See Wilcox v. Comm’r, 848
F.2d 1007, 1008 (9th Cir. 1988); Perkins v. Comm’r, 746
F.2d 1187, 1188 (6th Cir. 1984). [Bullock v.
Commissioner, 21 Fed. Appx. 272, 273 (6th Cir. 2001).]
In 2004, petitioner filed a petition, docket No. 1530-04,
challenging a notice of deficiency sent to her for 2000.
Respondent filed a motion to dismiss for failure to state a claim
Page: Previous 1 2 3 4 Next
Last modified: May 25, 2011