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rely on the third-party information to determine petitioner’s
income for 2003. See sec. 6201(d); Parker v. Commissioner, 117
F.3d 785 (5th Cir. 1997) (when the taxpayer files no return or
other sworn statement denying receipt of unreported income, the
Commissioner has no duty to investigate a third-party payment
report); Silver v. Commissioner, T.C. Memo. 2005-281; Martinez v.
Commissioner, T.C. Memo. 2005-213; White v. Commissioner, T.C.
Memo. 1997-459.
In sum, we find that petitioner failed to state in the
petition any justiciable basis on which this Court may grant him
relief. Because petitioner has failed to state a claim for which
relief can be granted, we shall grant respondent’s motion to
dismiss as to the deficiency in income tax for 2003 in the amount
set forth in the notice of deficiency. See Funk v. Commissioner,
123 T.C. 213, 216-217 (2004) (finding that a petition and an
amended petition failed to state a claim upon which relief could
be granted when they lacked a clear statement of error and
contained “nothing more than frivolous rhetoric and legalistic
gibberish”).
Petitioner’s failure to file and pay tax (including
estimated income tax) was not due to reasonable cause, but rather
due to willful neglect. Accordingly, we find that the additions
to tax under sections 6651(a)(1), 6651(a)(2) and 6654 are
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