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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