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“Certification” that a substitute return prepared by the Internal
Revenue Service satisfied the requirements of section 6651(a)(2),
(3), and (g)(2).
Discussion
Petitioner has been on notice since at least 2001 that her
arguments concerning her income and her liability for income tax
are frivolous. Yet she repeats her conduct, including attempts
to withdraw her petition after it has been filed. Once
petitioner has invoked the jurisdiction of this Court, she may
not withdraw or voluntarily dismiss her petition without entry of
a decision against her. See sec. 7459(d); Estate of Ming v.
Commissioner, 62 T.C. 519, 524 (1974).
It is apparent that petitioner’s tactics in filing petitions
in this Court are primarily for delay and that she intends to
pursue only frivolous arguments. Nothing in her voluminous
filings suggests any justiciable dispute with respect to the
income determinations in the notice of deficiency and the
appropriateness of the additions to tax. Funk v. Commissioner,
123 T.C. 213 (2004). Respondent’s motion for judgment by default
will be granted under Rules 123 and 149. The decision will
include an award of a penalty to the United States in the amount
of $7,500 under section 6673.
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011