-16-
they were “over-assessed”.9 Petitioners’ Form 1040 contains
handwritten notations in various sections, which explain the
entries, ask questions about certain items, and request
additional credits for which they qualify. These notations make
the return difficult to understand. Petitioners attached many
unnecessary pages to their return including a list of nontaxable
amounts received, allegations related to a civil suit against the
IRS, and updated depreciation schedules related to deductions
that were claimed in prior years.
Although petitioners’ Form 1040 is confusing and unorthodox,
their arguments are not substantially similar to positions
previously held to be frivolous or those that display a desire to
delay or impede the administration of Federal income tax laws.
Although not binding in this case, respondent has compiled a list
of 40 frivolous positions under section 6702(c) which are
applicable to submissions made after March 15, 2007. Notice
2007-30, 2007-14 I.R.B. 883. Petitioners’ arguments are not
substantially similar to any of those positions. Petitioners
appear to dispute respondent’s collection activities related to
2003 as well as prior years, and they make allegations related to
those disputes on their 2003 Form 1040. Until the record is
9Petitioners vaguely expand upon their argument in their
petition, arguing that because they have a case pending before a
Court of Appeals, it is illegal to garnish wages under Congress’s
Taxpayer Bill of Rights.
Page: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: March 27, 2008