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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).
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Last modified: May 25, 2011