Glenda M. Wipperfurth - Page 3




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          payment of $1,734 on account of disability from Metlife Agent.              
               Respondent’s records do not reflect the filing of Federal              
          income tax returns for 2001 and 2002 by petitioner.                         
               Respondent determined that petitioner had unreported income            
          in the aforementioned amounts for 2001 and 2002, as well as                 
          additions to tax under section 6651(a)(1) for failing to file               
          returns for each of those years.                                            
                                       OPINION                                        
          Unreported Income                                                           
               Petitioner’s admissions at trial, the deemed stipulations,             
          and/or respondent’s evidence establish that petitioner received             
          the income determined by respondent in 2001 and 2002, as outlined           
          in our findings of fact.  Her arguments that this income was not            
          taxable are frivolous tax protester arguments that we need not              
          “refute * * * with somber reasoning and copious citation of                 
          precedent; to do so might suggest that these arguments have some            
          colorable merit.”  Crain v. Commissioner, 737 F.2d 1417, 1417               
          (5th Cir. 1984) (per curiam).  Accordingly, the deficiencies                
          determined by respondent are sustained.                                     
          Section 6651(a)(1) Additions to Tax                                         
               Under section 7491(c), respondent has the burden of                    
          production with respect to petitioner’s liability for the section           
          6651(a)(1) additions to tax.  In order to meet that burden,                 
          respondent must offer sufficient evidence to indicate that it is            







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