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involving petitioner’s 2000 income taxes. In its Order, the
Court rejected as meritless petitioner’s contention that
respondent did not properly assess his 2000 tax liability because
petitioner did not receive copies of Form 23C. In its Order, the
Court cautioned petitioner that if he raised similar frivolous
arguments in this Court in the future, the Court might impose
penalties of up to $25,000 pursuant to section 6673.
In his pretrial memorandum submitted to the Court and served
on petitioner January 27, 2006, respondent indicated that a
section 6673 penalty might be sought if petitioner continued to
assert frivolous contentions.
On February 13, 2006, this case was called for trial in
Kansas City, Missouri. Petitioner appeared and renewed his
frivolous contentions regarding section 861 and Form 23C.
Petitioner responded to questions from respondent’s counsel
confirming petitioner’s employment and retirement in 2001 but
otherwise declined to offer any evidence or testimony on the
ground: “I don’t have an assessment”.
Discussion
Petitioner has stipulated the items of unreported income
upon which the notice of deficiency is based. Petitioner has
raised no bona fide dispute as to the inclusion of these items in
his taxable income. As petitioner was advised by respondent
during pretrial preparations, petitioner’s contentions that only
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