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determined that petitioner is liable for an addition to tax under
section 6654(a) of $431.
On September 7, 2004, petitioner filed his petition with
this Court contesting respondent’s determinations reflected in
the notice of deficiency.
OPINION
A. Petitioner’s Federal Income Tax Deficiency
Respondent determined a deficiency of $12,899 in
petitioner’s 2002 Federal income tax. Petitioner bears the
burden of proving respondent erred in making this determination.
See Rule 142(a).
Throughout these proceedings, petitioner has presented tax-
protester arguments, including: (1) He is not a taxpayer; (2)
respondent has no jurisdiction over him; (3) respondent lacks
authority to assert income tax deficiencies; (4) respondent
failed to provide him with the “most basic ‘DUE PROCESS’
protections as provided by both Federal (4th, 5th, 6th and 7th
Amendments) and State Constitutions.” Petitioner’s assertions
have been rejected by this Court and other courts, and “We
perceive no need to refute these arguments with somber reasoning
and copious citation of precedent; to do so might suggest that
3(...continued)
respondent has conceded that petitioner is not liable for an
addition to tax under sec. 6651(a)(2), the correct amount of the
addition to tax under sec. 6651(a)(1) should be 25 percent of the
deficiency, or $3,225. See infra p. 6.
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Last modified: May 25, 2011