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ANOTHER SLOW LEARNER
December 05, 2005
Glen Silver used tax protestor Tax Honesty arguments to avoid collection of taxes owed for 1995 and 1996 in front of the Tax Court. Duly impressed, the Tax Court fined him $3,000 for wasting its time with frivolous arguments. The judge noted that Mr. Silver was also litigating his 2001 and 2002 taxes before the Tax Court, and it would be unwise to try such arguments again.
Well, he did. And he was unwise. Now Mr. Silver, in addition to having to pay about $69,000 in taxes for 2001 and 2002, gets to pay a $25,000 fine for making frivolous arguments after having been warned against it.
What were the arguments Mr. Silver found so worthy as to risk a $25,000 fine?
In the petition in this case, petitioner alleged that he "did not receive any taxable income from any taxable source or activity during the years 2001 and 2002."
Unfortunately, he did nothing to prove the W-2 and 1099 income reported for him somehow didn't exist. He just said it wasn't taxable.
Unwise.
Cite: Glen B. Silver, T.C. Memo 2005-281
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