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Rewerts v. Commissioner, T.C. Memo. 2004-248; Jensen v.
Commissioner, T.C. Memo. 2004-120.
Petitioner had complied with the tax laws by filing Federal
income tax returns in the 1990s. When she was asked by
respondent’s counsel on cross-examination whether she intended to
file all delinquent returns for 2000 forward, her answer was
evasive. At the conclusion of the trial the Court asked whether
petitioner thought she was subject to the tax laws of the United
States. Petitioner responded that she did not know; that the
income tax laws pertain to tobacco, firearms and liquor; and that
taxes were supposed to be done by apportionment. She also
testified, consistently with her August 2003 letter to the
Department of the Treasury, that she wants a citation for the law
which makes her liable to pay Federal income tax. Petitioner did
not cooperate with respondent to prepare this case for trial.
Petitioner’s actions evidence an intention to delay the
proceedings, and her arguments are frivolous and without merit.
It is truly unfortunate that she turned from being a taxpayer who
complies with the law into a tax protester. However, petitioner
was not warned until the conclusion of the trial that a penalty
might be imposed under section 6673(a). For this reason only, we
decline to impose a penalty under section 6673(a); but we
strongly admonish petitioner that if she persists in failing to
file her income tax returns and in pursuing tax-protester
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