- 6 -
6673(a)(1), and we again warned petitioner of the risk he would
assume by pursuing frivolous arguments.
This is not the first time that petitioner has made
frivolous arguments in this Court. In two consolidated cases
involving petitioner’s 1994-2001 taxable years decided after this
case was heard, this Court imposed on petitioner a penalty of
$3,000 under section 6673 for instituting proceedings based upon
a frivolous position.8 See Wheeler v. Commissioner, T.C. Memo.
2006-109.
Discussion
I. Validity of the Notice of Deficiency
Petitioner did not offer any testimony or argument at trial
regarding most of the assignments of error in the petition.9
Petitioner argued only that the notice of deficiency was not
statutory and, therefore, was invalid. Specifically, petitioner
8In Wheeler v. Commissioner, T.C. Memo. 2006-109, petitioner
argued, for example, that notices of deficiency were not valid,
that he is not an individual required to pay an income tax, and
that there is no law requiring him to file an income tax return.
9The assignments of error in the petition pertaining to
respondent’s income adjustments and deficiency determination,
including allegations that petitioner was not required to file a
tax return for 2003 and that the requirement to file a tax return
is in violation of the Paperwork Reduction Act, are contrary to
well-established law. “We perceive no need to refute these
arguments with somber reasoning and copious citation of
precedent; to do so might suggest that these arguments have some
colorable merit.” Crain v. Commissioner, 737 F.2d 1417, 1417
(5th Cir. 1984). Moreover, many of petitioner’s assignments of
error duplicate those he made in an earlier case, and this Court
has already rejected them. See Wheeler v. Commissioner, supra.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011