- 5 - tax protester argument that wastes the Court’s time and resources. We do not address petitioner’s argument with somber reasoning and copious citations of precedent, as to do so might suggest that petitioner’s arguments possess some degree of colorable merit. See Crain v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984). Accordingly, we hold that petitioner is liable for the amounts of the deficiencies in his income tax set forth in the notices of deficiency for taxable years 1997 and 2002. Section 6651(a)(1) imposes an addition to tax for a failure to file an income tax return. A taxpayer may be relieved of the additions to tax, however, if he can demonstrate that the failure is “due to reasonable cause and not to willful neglect”. Higbee v. Commissioner, supra at 447. Willful neglect means intentional failure or reckless indifference. United States v. Boyle, 469 U.S. 241, 245 (1985). Section 301.6651-1(c)(1), Proced. & Admin. Regs., provides that, if a taxpayer exercises ordinary business care and prudence and is nevertheless unable to file on time, then the delay is due to reasonable cause. Petitioner did not timely file tax returns during the years in issue because he does not believe that there is a Code section requiring him to pay income tax. Misguided interpretations of the Constitution or other typical tax protester arguments are not reasonable cause. See Yoder v. Commissioner, T.C. Memo. 1990-116. Accordingly, wePage: Previous 1 2 3 4 5 6 7 Next
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