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STUPID ISN'T CHEAP
March 29, 2005
Today was a bad day in Tax Court for tax protest Tax Honesty arguments. In four separate memorandum decisions, three judges imposed $42,500 in penalties for wasting the court's time with frivolous arguments.
One guy scored the daily double with two fines: a $12,500 fine for Tax Honesty arguments against about $34,000 in taxes for 1994-1996, and a $10,000 fine on top of a $12,006 deficiency for 1997.
As a public service, the Tax Court describes some of the arguments they found fineworthy:
In the objection, petitioner objected to the capitalization
of certain letters of his name and to the address listing
petitioner as a “resident” of a State “via the identifier of
‘TX.’” Petitioner claimed he was not a resident of that State.
MORAL: Abbreviation is no defense!
Cites:
Florance v. Commissioner, T.C. Memo 2005-60 ($10,000)
Florance v. Commissioner, T.C. Memo 2005-61 ($12,500)
Storaasli v. Commissioner, T.C. Memo 2005-59 ($5,000)
Kaplowitz v. Commissioner, T.C. Memo 2005-58 ($15,000)
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