T.C. Memo. 1997-573

UNITED STATES TAX COURT

THOMAS W. MINGUSKE, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 1180-96. Filed December 29, 1997.

Thomas W. Minguske, pro se.

Lynn M. Brimer and Eric R. Skinner, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge: Petitioner petitioned the Court to redetermine

respondent's determinations with respect to his 1992 and 1993

Federal income taxes. Respondent determined the following income

tax deficiencies and additions thereto:

 Additions to Tax 

 Sec. Sec.
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Year Deficiency 6651(a)(1) 6654

 1992 $43,505 $10,376 $1,011

 1993 45,097 11,274 ---

We must decide whether to sustain these determinations. We

hold in respondent's favor. Section references are to the

Internal Revenue Code in effect for the subject years. Rule

references are to the Tax Court Rules of Practice and Procedure.

FINDINGS OF FACT

Some of the facts have been stipulated. These stipulations

and the exhibits submitted therewith are incorporated herein by

this reference. Petitioner resided in Charlotte, Michigan, when

he petitioned the Court.

Petitioner did not file a Federal income tax return for

either of the subject years. During those years, petitioner was

a licensed dentist, and he operated a dental practice as a sole

proprietor. During 1992, petitioner received the following

amounts of money for his dental services:

Payer Amount

Delta Dental Plan of Michigan $79,682

The Travelers 4,854

Aetna Life Insurance Co. 6,488 

Metropolitan Life Insurance Co. 5,634

SET, Inc. 1,664

Blue Cross Blue Shield of Michigan 5,537

Prudential Insurance Co. of America 1,960

Phoenix Home Life Mutual 655

Delta Dental Plan of California 2,638

Alexis, Inc. 1,957

Spartan Motors 6,592

Oxyfresh USA, Inc. 798

Connecticut General Life Insurance Co. 2,104 

Continental Assurance Co. 624

John V. Carr & Son 640
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Meijer, Inc. 1,190

Michigan Employee Benefit Services 628

Team One Chevrolet 936

Robert Sinto Corp. 1,090

United Health and Life Insurance 1,460

Farmers Insurance Exchange 4,374

 Total 131,505

In 1992, petitioner also received a $118 refund for income taxes

paid to the State of Michigan in the prior year. Petitioner

filed a 1991 Federal income tax return.

During 1993, petitioner received the following amounts of

money for his dental services:

Payer Amount

Delta Dental Plan of Michigan $76,811

The Travelers 5,114

Aetna Life Insurance Co. 5,699

Metropolitan Life Insurance Co. 2,898

SET, Inc. 1,000

Blue Cross Blue Shield of Michigan 4,726

Prudential Insurance Co. of America 5,168

Phoenix Home Life Mutual 1,345

Delta Dental Plan of California 854

Alexis, Inc. 1,161

Spartan Motors 7,707

Cigna Health Care Benefits 2,871

Healthcare Service Corp. 2,901

Group Administrators Ltd. 758

Michigan Mutual Insurance Co. 925

Lansing Community College 715

Blue Care Inc. 840

Accident Fund of Michigan 1,780

American Medical Security 879

Fortis Benefits Insurance Co. 952 

 Total 125,104

In 1993, petitioner also realized bartering income of $50 from a

transaction with Trade Network, Inc.
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OPINION

Petitioner did not file an income tax return for either year

in issue, and respondent determined that petitioner was liable

for the above-mentioned deficiencies and additions thereto. 

Petitioner must prove respondent's determinations wrong. Rule

142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). 

Petitioner has not introduced any evidence that rebuts the

evidence submitted in support of respondent's determination of

the income tax deficiencies and additions thereto. Instead of

attempting to challenge the merits of respondent's

determinations, petitioner chooses to rely on shopworn assertions

as to the validity of the Federal income tax system. All of

petitioner's arguments are similar to rejected arguments of other

taxpayers who have previously petitioned this Court in protest of

their liability for Federal income tax. Petitioner's assertions

in this case are characteristic of the tax-protester rhetoric

that has been universally rejected by this and other courts. We

will not painstakingly address petitioner's assertions as to the

validity of the Federal income tax system "with somber reasoning

and copious citation of precedent; to do so might suggest that

these arguments have some colorable merit." Crain v.

Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984). Suffice it to

say that petitioner is subject to Federal income tax during the

relevant years, and we sustain respondent's determinations.
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To reflect the foregoing,

Decision will be entered

for respondent.