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.- 2 -

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- 3 -

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.- 4 -

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.- 5 -

To reflect the foregoing,

Decision will be entered for respondent

.