James S. Zigmont - Page 1

                                 T.C. Memo. 2006-233                                  


                               UNITED STATES TAX COURT                                


                           JAMES S. ZIGMONT, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 9758-04.      Filed October 31, 2006.                       

                    P failed to file Federal income tax returns for                   
               2000 and 2001.  R determined deficiencies and additions                
               to tax pursuant to secs. 6651(a)(1) and 6654, I.R.C.  P                
               contested the determinations based on tax-protester                    
               rhetoric.                                                              
                    Held:  P is liable for the deficiencies determined                
               by R and additions to tax pursuant to secs. 6651(a)(1)                 
               and 6654, I.R.C.                                                       

               Philip A. Putman, for petitioner.                                      
               Frank W. Louis, for respondent.                                        











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