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Background
Petitioner resided in Clinton, Ohio, when he filed the
petition and amended petitions.
Petitioner reported zero wages and zero tax owed on his 2002
Federal income tax return. Based upon third-party information,
on August 23, 2004, respondent issued a notice of deficiency to
petitioner for the 2002 tax year setting forth unreported Form W-
2, Wage and Statement, income of $51,114 and cancellation of
indebtedness income of $1,229. Respondent determined a
deficiency in petitioner’s Federal income tax for 2002 of $8,395
as well as an accuracy-related penalty under section 6662(a) of
$1,679.1
Petitioner timely filed an imperfect petition with the Court
on November 15, 2004. Petitioner then filed an amended petition
on January 3, 2005, disputing he owed the tax and asserting tax
protester rhetoric. In response, on February 15, 2005,
respondent filed a motion to dismiss for failure to state a claim
upon which relief can be granted.
On February 16, 2005, this Court ordered petitioner to file
a second amended petition setting forth each error he alleged
respondent made in determining the deficiency and penalty. The
1Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended. All Rule references are
to the Tax Court Rules of Practice and Procedure, unless
otherwise indicated. Amounts are rounded to the nearest dollar.
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Last modified: May 25, 2011