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Petitioner failed to file Federal income tax returns for
2002 and 2003, and he did not make any estimated tax payments for
2003. In a notice of deficiency dated June 7, 2005, respondent
determined a deficiency and additions to tax in petitioner’s 2003
Federal income tax. Attached to the notice of deficiency was
Form 4549, Income Tax Examination Changes, in which respondent
included in petitioner’s 2003 income the amount of $34,378,
reflecting a taxable distribution of $42,154 and stock sales of
$24. Petitioner was allowed a standard deduction of $4,750 and
one personal exemption of $3,050. The Form 4549 further provided
that petitioner was liable for the 10-percent premature
distribution additional tax in the amount of $4,215.40 on the
taxable portion of the distribution.
Petitioner timely petitioned this Court. Following a
hearing at which the Court granted in part respondent’s motion to
strike certain portions of the petition, the petition consists of
the following:
FIRST ERROR
5. The notice of deficiency errs in its determination
that Petitioner was a person required to make a return
pursuant to 26 U.S.C. �� 6012 or 6020(b).
6. The Commissioner made a determination pursuant to
26 U.S.C. � 6020(b).
7. The previous Examination/Audit was predicated on
an unsigned, unverified, “blank” Form 1040, similar to
IRM Exhibit 5.18.1-60, “Dummy” Form 1040.
8. Such a “null sum” document violates 26 U.S.C. ��
6061 & 6065 and is insufficient for legal purpose, as
determined by Cibrac v. C.I.R., U.S. Tax Ct. 2003, 120
T.C. 163.
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Last modified: May 25, 2011