Henry Link - Page 3

                                        - 3 -                                         
          impose a penalty pursuant to section 6673.                                  
               All section references are to the Internal Revenue Code, as            
          amended, and all Rule references are to the Tax Court Rules of              
          Practice and Procedure.                                                     
                                     Background                                       
               At the time of filing the petition in the instant case,                
          petitioner resided in Greenville, South Carolina.  Petitioner is            
          affiliated with the “Patriot Network”, a tax protester                      
          organization that promotes tax protester arguments.  Petitioner             
          failed to file Federal income tax returns and pay taxes for                 
          taxable years 1998, 1999, 2000, 2001, and 2002.  Based on Forms             
          1099 issued by third parties, respondent determined that                    
          petitioner had received:  (1) Interest income of $13, $21, $30,             
          $39, and $1,881 in taxable years 1998 through 2002, respectively;           
          and (2) $12,948 of taxable pension income during each taxable               
          year in issue.  Respondent determined deficiencies in income tax            
          and section 6651(a)(1) and section 66542 additions to tax and               
          sent petitioner separate notices of deficiency for each taxable             
          year in issue.  Respondent computed the deficiencies using the              
          tax rates under section 1(c) for an unmarried individual who is             
          not a head of household or a surviving spouse.  Respondent also             
          determined that petitioner was entitled to one personal exemption           
          and one standard deduction for each tax year.  Petitioner timely            


               2Respondent now concedes the sec. 6654 additions to tax.               




Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011