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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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Last modified: November 10, 2007