- 3 -
incorporated herein by this reference. At the time the petition
was filed, petitioner resided in Sorrento, Florida.
Petitioner failed to file a Federal income tax return for
his 2002 taxable year. During 2002, petitioner was self-employed
and installed residential and commercial heating and air-
conditioning units. Petitioner received compensation from
Maronda Homes, Inc. and Victoria Investment Properties, Inc. in
the amounts of $4,585 and $22,247, respectively. Petitioner also
received $14,544 in Social Security benefits. During 2002,
petitioner was married to Martha Leggett.
Respondent issued to petitioner a notice of deficiency on
October 5, 2004, for the above-mentioned deficiency and additions
to tax.3 Petitioner filed a timely petition disputing the
deficiency and additions to tax. Petitioner argued at trial and
in documents submitted to the Court that he “does not and has not
engaged in an activity that produces ‘TAXABLE INCOME’, but only
2(...continued)
asserting the Fifth Amendment and cannot avoid the burden of
proof by claiming the privilege and attempting to convert ‘the
shield * * * which it was intended to be into a sword’.” Lee v.
Commissioner, T.C. Memo. 2002-95 (citing United States v.
Rylander, 460 U.S. 752, 758 (1983)), affd. 61 Fed. Appx. 471 (9th
Cir. 2003); see also Stang v. Commissioner, T.C. Memo. 2005-154,
affd. Fed. Appx. (9th Cir., Sept. 15, 2006).
3The parties filed posttrial a supplemental stipulation of
facts which stipulated that petitioner had additional income of
$7,601.48 and was entitled to deduct expenses of $5,944.47.
Respondent conceded that the deficiency and additions to tax
determined in the notice of deficiency would remain unaffected.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011