- 9 -
return.7 Sec. 6012(a)(1)(A). Petitioner’s gross income amounts
exceeded the filing threshold for each year in issue.8
IV. Validity of the Notices of Deficiency
A valid notice of deficiency need not be signed at all.
Tavano v. Commissioner, 986 F.2d 1389, 1390 (11th Cir. 1993),
affg. T.C. Memo. 1991-237; Commissioner v. Oswego Falls Corp., 71
F.2d 673, 677 (2d Cir. 1934); Perlmutter v. Commissioner, 44 T.C.
7 Sec. 7701(a)(30)(A) defines the term “United States
person” as, inter alia, a “citizen or resident of the United
States”. As petitioner claimed he was “domiciled in El Paso
County, Colorado,” he is a resident of the United States.
8 In petitioner’s petition, he references the validity of
the filing requirement. Our tax system, the Code, and the Tax
Court have been firmly established as constitutional. Crain v.
Commissioner, 737 F.2d 1417, 1417-1418 (5th Cir. 1984); Ginter v.
Southern, 611 F.2d 1226, 1229 (8th Cir. 1979); Rev. Rul. 2005-19,
2005-14 I.R.B. 819. Specifically, the Court notes that the
“Federal income tax laws are constitutional. * * * The whole
purpose of the 16th Amendment was to relieve all income taxes
when imposed from apportionment and from a consideration of the
source whence the income was derived.” Abrams v. Commissioner,
82 T.C. 403, 406-407 (1984); see also Brunner v. Commissioner,
T.C. Memo. 2004-187 (discussing the constitutionality of the
Federal income tax filing requirement), affd. per curiam 142 Fed.
Appx. 53 (3d Cir. 2005).
For the years in issue, the filing thresholds for the
married filing separate filing status were:
Year Threshold Amount
1994 $2,450
1995 $2,500
1996 $2,550
1997 $2,650
1998 $2,700
1999 $2,750
2000 $2,800
2001 $2,900
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