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6673(a)(1), I.R.C. P puts forth frivolous tax-
protester arguments in opposition to R’s proposed
income inclusions and additions to tax.
1. Held: R’s nonconceded inclusions in P’s
income for 1998 and 1999 are sustained.
2. Held, further, P had zero includable Social
Security benefits for 2001 and 2002, and, because his
adjusted gross income without those benefits is less
than his standard deduction and personal exemption, he
incurs no income tax deficiencies for those years.
3. Held, further, P is liable for additions to
tax under sec. 6651(a)(1), I.R.C., for 1998 and 1999
and for an addition to tax under sec. 6654, I.R.C., for
1999.
4. Held, further, because P was not required to
file returns for 2001 and 2002, he is not liable for
additions to tax under sec. 6651(a)(1), I.R.C., for
those years.
5. Held, further, P is liable for a penalty under
sec. 6673(a)(1), I.R.C.
Wilson D. Watson, pro se.
Randolph J. Buchanan, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HALPERN, Judge: By notices of deficiency, respondent
determined deficiencies in income tax and additions to tax for
petitioner’s taxable (calendar) years 1998, 1999, 2001, and 2002
as follows:
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