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Petitioner’s 2000 return (which he tried to file but was
prevented from doing so by the IRS’s action of returning it to
him unfiled) disclosed the income and unemployment compensation
he received for that year. Petitioner mistakenly relied on the
Executive order to claim that he had zero tax liability, but
there was sufficient data to calculate tax liability. The IRS
could have filed the return as received and determined a penalty
for negligence or disregard of rules and regulations. In view of
his attempt to comply, however, petitioner is not liable for the
section 6651(a) addition to tax for 2000. Petitioner is warned
that further claims that he is exempt from taxes because he is a
Native American may warrant sanctions under section 6662 or
section 6673 for frivolous or groundless arguments. See sec.
6673(a)(1)(B).
Respondent also determined additions to tax under section
6654(a) for failure to pay estimated taxes for the years in
issue. Petitioner made no estimated tax payments, and no income
taxes were withheld for 2000 and 2001. In the absence of special
exceptions not applicable here, petitioner is liable for this
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