- 2 - Background On September 16, 2005, petitioner filed a petition with respect to the notice of deficiency (notice) which respondent issued to him for his taxable year 2002 and in which respondent determined, inter alia, a deficiency of $52,174 in petitioner’s Federal income tax (tax) for that year.2 The petition contains statements, contentions, and arguments that the Court finds to be frivolous and groundless. For example, the petition states in pertinent part: 1. I request that the balance due in the amount of 1,371.00,[3] found and shown on line 16 of the Form 4549A, attached to the subject notice of deficiency be redetermined and set to zero, or in the alternative that the notice of deficiency be remanded to the IRS for perfection. 2. I am entitled to the relief requested because, as stated by the Secretary of Treasury at 26 CFR 601.102(f)(1): “Rule 1. An exaction by the United States Government, which is not based upon law statutory OR OTHERWISE, is a taking of prop- erty without due process of law, in violation of the Fifth Amendment to the U. S. Constitution. 1(...continued) effect at all relevant times. All Rule references are to the Tax Court Rules of Practice and Procedure. 2In the notice, respondent also determined additions to petitioner’s tax under sec. 6651(a)(2) and (f) for his taxable year 2002. In respondent’s motion, respondent concedes those additions to tax. 3In the notice, respondent determined a deficiency of $52,174 in petitioner’s tax for his taxable year 2002. The notice further showed “Adjustments to Prepayment Credits” of $50,803 and a “Balance Due” of $1,371 (excluding interest and penalties).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011