2004 Tax Ct. Summary LEXIS 88">*88 PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
DEAN, Special Trial Judge: This case was heard pursuant to the provisions of
In four separate notices of deficiency, respondent determined deficiencies in petitioner's Federal income taxes and additions to tax as follows:
| Additions to Tax | |||
| Year | Deficiency | Sec. 6651(a)(1) | Sec. 6654(a) |
| 1997 | $ 3,839 | $ 488.25 | -- |
| 1998 | 4,674 | 569.50 | -- |
| 1999 | 3,971 | 974.25 | $ 188.20 |
| 2000 | 5,319 | 1,329.75 | 284.10 |
The issues for decision are: (1) Whether petitioner had unreported income in the amounts respondent determined, (2) whether petitioner is liable for additions to tax under
Background
The stipulation of facts and the exhibits received into evidence are incorporated herein by reference. Petitioner resided in Hopkinton, Massachusetts, at the time the petition was filed.
Respondent obtained copies of Forms W-2, Wage and Tax Statement, issued by Non Stop Sales & Service, Inc., which show that petitioner was paid $ 9,720, $ 9,940, $ 3,375, and $ 2,025 for tax years 1997, 1998, 1999, and 2000, respectively. Petitioner stipulated that he received $ 19,671 and $ 16,130 from Electronic Designs, Inc., during tax years 1997 and 1998. Additionally, respondent obtained copies of Forms W-2 issued by the International, Inc., which show that petitioner was paid $ 5,478, $ 18,965, and $ 23,812 for tax years 1998, 1999, and 2000, respectively. According to Forms 1099-G, Statement for Recipients of Certain Government Payments, petitioner also received unemployment compensation from the Commonwealth of Massachusetts during the 1998, 1999, and 2000 tax years2004 Tax Ct. Summary LEXIS 88">*90 of $ 1,212, $ 3,257, and $ 521, respectively.
On or about August 1, 1998, petitioner submitted to respondent a Form 1040, U.S. Individual Income Tax Return, for 1997. Petitioner did not attach any Forms W-2 to the Form 1040. Petitioner entered zeros on all lines of the income portion of his Form 1040, specifically including those lines that report wages, dividends, total income, and adjusted gross income. He also indicated that his taxable income and tax were zero. Petitioner claimed a refund of $ 1,886, the full amount of Federal income tax that had been withheld from his wages by his employers. 1
Petitioner submitted to respondent a Form 1040 for 1998. Petitioner did not attach to the return Forms W-2 or 1099-G. Petitioner entered zeros on all lines of the income portion of the Form 1040, including those lines that report wages, dividends, total income, and adjusted gross income. He also indicated his taxable income and tax to be zero.2004 Tax Ct. Summary LEXIS 88">*91 Petitioner claimed a refund of $ 2,397.09, which was the amount of Federal income tax that had been withheld from his wages by his employers.
Petitioner attached to his Form 1040 for each of the 1997 and 1998 years a two-page typewritten statement that lists numerous reasons why he believes that he is not required to pay income tax.
Petitioner submitted to respondent a five-page typewritten document which purports to be a legal notice that he is a nontaxpayer (legal notice) for 1999 and 2000. The legal notice contained numerous statements that show petitioner's continuing belief that he is not required to file a return or pay income tax.
Petitioner does not dispute receiving the amounts of income respondent determined in the notices of deficiency. Petitioner filed a petition with this Court alleging that respondent erred in determining his deficiencies and his taxable income and demanding the case be transferred to respondent's Appeals Office.
Respondent sent a letter to petitioner scheduling an Appeals Office conference. Petitioner did not appear at the conference and failed to contact the officer before the date of the conference.
Discussion
Petitioner's objections to respondent's adjustments are those typical of so-called tax protesters. In his trial memorandum, petitioner relies on In Brushaber, the Court found2004 Tax Ct. Summary LEXIS 88">*93 the 1913 income tax law to be constitutional. The Court also noted that in
On the basis of well-established law, the Court finds that petitioner's position is frivolous and groundless. The Court sees no need to further address petitioner's arguments. See
Additions to Tax Under
Respondent determined additions to tax under
Although petitioner submitted Forms 1040 for tax years 1997 and 1998, respondent does not recognize them as returns because petitioner stated that he had zero gross income, owed zero tax, and requested refunds of the amounts withheld. This Court has previously held that "zero returns" are not recognized as returns that fulfill a taxpayer's obligation to file.
The documents petitioner submitted for tax years 1999 and 2000 are not recognized by respondent as returns because they do not constitute Forms 1040 and they fail to provide any information required by Form 1040, specifically the amount of petitioner's income for each year.
None of the documents submitted by petitioner constitute returns. Therefore, petitioner has yet to file any returns. Petitioner has not offered any evidence that his failure to file is due to reasonable cause and not to willful neglect. Respondent's determinations that petitioner is2004 Tax Ct. Summary LEXIS 88">*95 liable for the additions to tax under
Respondent also determined an addition to tax under
Petitioner did not introduce any evidence to show that he is not liable for the income tax deficiencies and additions to tax under
We note that
Reviewed and adopted as the report of the Small Tax Case Division.
To reflect the forgoing,
Decision will be entered for respondent.
1. The actual amount withheld by petitioner's employers was $ 1,886.52.↩
2.
