1996 Tax Ct. Memo LEXIS 150">*150 Decision will be entered for respondent.
MEMORANDUM OPINION
DINAN,
Additions to Tax | |||
Year | Deficiency | Sec. 6651(a) | Sec. 6654 |
1989 | $ 2,119 | $ 530 | $ 144 |
1990 | 2,456 | 614 | 160 |
1991 | 2,584 | 100 | --- |
The issues for decision are: (1) Whether petitioner is liable for Federal income taxes on wages received during the years in issue; (2) whether section 6501 bars the assessment and collection of petitioner's taxes; (3) whether petitioner is liable for additions to tax pursuant to1996 Tax Ct. Memo LEXIS 150">*151 section 6651(a); and (4) whether petitioner is liable for additions to tax pursuant to section 6654.
Some of the facts have been stipulated and are so found. The stipulations of fact and attached exhibits are incorporated herein by this reference. Petitioner resided in Sumner, Washington, on the date the petition was filed in this case.
Petitioner failed to file Federal income tax returns for the taxable years 1989, 1990, and 1991, despite having received wages in the amounts of $ 19,214.85, $ 21,674.30 and $ 22,786.62 for those years, respectively. Respondent determined deficiencies in petitioner's Federal income taxes and additions to tax based on Forms W-2 filed by petitioner's employer.
In his petition, petitioner raised traditional "tax protester" type arguments. He maintains that reporting and paying income taxes are strictly voluntary; that the
Respondent's determinations as to petitioner's tax1996 Tax Ct. Memo LEXIS 150">*152 liability are presumed to be correct, and petitioner bears the burden of proving otherwise. Rule 142(a);
All of petitioner's arguments have been rejected repeatedly by the courts. There is no doubt that petitioner was required to file income tax returns for the years in issue and that he was required to pay taxes on his wages. See secs. 1, 61, 6011, 6012, 7701(a). Petitioner is raising traditional protester arguments. See
This Court, as well as the Ninth Circuit, have held petitioner's arguments to be nothing more than tax protester rhetoric and legalistic gibberish. See
Petitioner contends that the tax liabilities for the years in issue are uncollectible because respondent failed to make 1996 Tax Ct. Memo LEXIS 150">*154 an assessment within 60 days of the end of each year. This contention also lacks merit.
Pursuant to section 6501(c)(3), in the case of the failure to file a return, the tax may be assessed or a proceeding in court for the collection of such tax may be begun without assessment at
Section 6651(a)(1) imposes an addition to tax for failure to timely file a return, unless the taxpayer establishes: (1) The failure did not result from "willful neglect"; and (2) the failure was "due to reasonable cause". "Willful neglect" has been interpreted to mean a conscious, intentional failure, or reckless indifference.
Petitioner made no attempt to comply with the law respecting the timely filing of returns. Accordingly, respondent's determinations with respect to the additions to tax under section 6651(a) are sustained.
Respondent also determined that petitioner was liable for additions to tax under section 6654(a) for failure to pay estimated income tax for the years in issue. Where payments of tax, either through withholding or by making estimated quarterly tax payments during the course of the year, do not equal the percentage of total liability required under the statute, imposition of the addition to tax under section 6654 is automatic, unless petitioner shows that one of the statutory exceptions apply.
To reflect the foregoing,
1. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the taxable years in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.↩