- 4 - the errors allegedly committed by respondent or a statement of facts that form the basis of petitioner’s assignments of error. Petitioner failed to allege any facts that indicate that respondent abused his discretion in determining that it is appropriate to levy on petitioner’s property and to file a notice of Federal tax lien. We find that petitioner’s claims state no justiciable basis on which this Court may grant him relief. Petitioner claims that “administrative judgment by estoppel” and the Uniform Commercial Code (U.C.C.) provide him with relief. The U.C.C. argument he asserts is similar to the argument that petitioner advanced in a prior proceeding for the 1999 taxable year. In Forbes v. Commissioner, docket No. 15591-03L, this Court found that petitioner’s argument was frivolous and groundless. We find that the petition, the amended petition, and other documents petitioner has filed contain only incoherent arguments and meaningless legalistic language. “A petition that makes only frivolous and groundless arguments makes no justiciable claim, and it is properly subject to a motion for judgment on the pleadings.” Nis Family Trust v. Commissioner, 115 T.C. 523, 539 (2000). Therefore, we shall grant respondent’s motion to dismiss. See Funk v. Commissioner, 123 T.C. 213, 216-217 (2004) (finding that a petition and an amended petition failed to state a claim upon which relief could be granted when they lacked aPage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011