A Zero in More Ways than One

Let’s assume you (erroneously) believe that the US has no write to levy an income tax on you. You are a believer in one of the many frivolous or groundless schemes that say, in short, that the US can’t levy an income tax. (For a good rejoinder on most of these, take a look at the Tax Protester FAQ.)

The Tax Court doesn’t appreciate such arguments. They’ve heard them all (or almost all) and have said,

“…arguments that this Court has repeatedly found to be frivolous and/or groundless, see, e.g., Copeland v. Commissioner, T.C. Memo. 2003-46; Smith v. Commissioner, T.C. Memo. 2003-45, and we find this also to be true in this case. See also Holliday v. Commissioner, T.C. Memo. 2002-67, affd. 57 Fed. Appx. 774 (9th Cir. 2003).”

In this case, the petitioner filed returns with $0 income and $0 tax. The IRS filed substitute returns and then started action to place tax liens on various assets.

The conclusion? The Tax Court put it well,

“Petitioner’s meritless arguments support the conclusion that remanding this matter to respondent’s Appeals Office for recording would be neither necessary nor productive, and we so hold.

“We have considered all of petitioner’s contentions and arguments that we have not discussed, and we find them to be without merit and irrelevant.

“Further, we hold that respondent correctly determined that
collection efforts should proceed.”

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