T.C. Memo. 1997-179
UNITED STATES TAX COURT
SID L. MARQUIS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23372-94. Filed April 15, 1997.
Sid L. Marquis, pro se.
David W. Sorensen, for respondent.
MEMORANDUM OPINION
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7443A(b) and Rules 180, 181, and 182.1
Respondent determined deficiencies in petitioner's 1990 and
1991 Federal income taxes in the amounts of $3,919 and $6,376,
1
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.
respectively. Respondent also determined additions to tax for
the years 1990 and 1991 under section 6651(a)(1) in the amounts
of $540 and $1,594, respectively, and under section 6654 in the
amounts of $76 and $365, respectively.
The issues for decision are: (1) Whether petitioner had
unreported income in both years at issue; (2) whether petitioner
failed to file timely Federal income tax returns for 1990 and
1991; and (3) whether petitioner underpaid his estimated taxes
for the years 1990 and 1991.
A few of the facts have been stipulated and are so found.
The stipulation of facts and the exhibits received into evidence
are incorporated herein by reference. Petitioner lived in
Sparks, Nevada, at the time the petition in this case was filed.
Background
Petitioner did not file Federal income tax returns for 1990
and 1991 based upon his beliefs and his determination that he was
not liable for any tax.
During the years under consideration, petitioner lived in
San Diego, California. Petitioner was employed by Hawthorne
Machinery Co. (Hawthorne) in 1990 and was paid for his work.
Copies of payroll checks to petitioner from Hawthorne in 1990
totaling $23,325.592 were received into evidence. Petitioner
worked for Hawthorne for 3 months in 1991. Copies of payroll
2
The statutory notice of deficiency makes an adjustment to
petitioner's income for 1990 in the amount of $28,287 for
"wages".
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checks to petitioner from Hawthorne in 1991 totaling $6,134.263
were introduced into evidence.
For the balance of the year 1991, when not working for
Hawthorne, petitioner worked for himself. Petitioner introduced
into evidence a Form 1099-MISC from "Giving You Credit", Inc.,
reporting $29 of nonemployee compensation that he received in
1991. Throughout the year 1991, petitioner lived in a house for
which he paid rent and utilities.
Respondent examined petitioner's 1990 and 1991 taxable years
and determined that petitioner had unreported wage income for
both years, had unreported interest income in 1990, had
unreported self-employment income in an amount determined by
Bureau of Labor Statistics figures for 1991, failed to make
required estimated tax payments in both years, and failed to file
Federal income tax returns for both years.
Discussion
Respondent's determinations are presumed correct, and
petitioner bears the burden of proving otherwise. Rule 142(a);
INDOPCO, Inc. v Commissioner, 503 U.S. 79, 84 (1992); Welch v.
Helvering, 290 U.S. 111, 115 (1933).
Petitioner's objections to respondent's adjustments are
those typical of so-called tax protestors. In his trial
memorandum petitioner alleges that: (a) He was born a
3
The statutory notice of deficiency makes an adjustment to
petitioner's income for 1991 in the amount of $8,530 for "wages".
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"'State/Citizen'/'white citizen'", not a citizen pursuant to the
14th Amendment, and is therefore not "subject to the exclusive
jurisdiction of the Federal United States government"; (b) the
IRS has made false entries into his Individual Master File to
give the appearance that a return was filed so that an
examination could be done; (c) respondent has violated "numerous
regulations"; (d) respondent has "utilized" regulations that only
"pertain to Title 27 (ATF)"; and (e) petitioner has never been
served a "'notice'" by the District Director requiring him to
file a return or to keep records.
We see no need to address these or similar arguments of
petitioner. See Crain v. Commissioner, 737 F.2d 1417 (5th Cir.
1984); accord Casper v. Commissioner, 805 F.2d 902, 907 (10th
Cir. 1986), affg. T.C. Memo. 1985-154.
Petitioner has failed to carry his burden of proof, and
respondent's determinations of deficiencies in and additions to
tax for 1990 and 1991 are therefore sustained in their entirety.
To reflect the foregoing,
Decision will be entered
for respondent.