TAX COURT OPINION

Case: Ardran S. Taylor
Docket Number: 12285-08
Judge: Colvin
Opinion Type: bench
Filed: 04/09/2009
Pages: 6

S► S1- Ca.rluzZb UNITED STATES TAX COURT WASHINGTON, D .C . 2021 7 ARDRAN S . TAYLOR , Petitioner , V . ocket No . 12285-0 8 COMMISSIONER OF INTERNAL REVENUE , Respondent . O R D E R Pursuant to Rule 152(b), Tax Court' Rules of Practice an d Procedure, it is I ORDERED that the Clerk of the Court shall transmit-herewith to petitioner and to respondent a copy of the pages of the transcript of the trial of the above case before Special Trial Judge Lewis R . Carluzzo at Atlanta, Georgia, on February 26, 2009, containing his oral findings of fct and opinion rendered at the conclusion of trial . In accordance with the oral findings of fact and opinion, decision will be entered for respondent . (Signed) Lewis R . Carluzzo Special Trial Judg e Dated : Washington, D .C . April 9, 2009 SERVED APR 10 2009 I 1 Bench Opinion by Special Trial Judge Lewis R . Carluzzo 2 February 26, 200 9 3 Taylor v . Commissioner Docket Number 12285-08 4 THE COURT : The Court has decided to render 5 oral findings of fact and opinion in this case, an d the following represents thelCourt's oral findings .of 7 fact and opinion . This ora l findings of fact an d opinion shall not be cited as authority in any othe r case . 10 Section references contained in this benc h 11 opinion are to the Internal Revenue Code of1986, a s 12 amended, in effect for 2005 .1 Rule references are to 13 the Tax Court Rules of Prac t ice and Procedure . 14 This proceeding for the redetermination of a 15 deficiency is conducted pursuant to the provisions of 16 Section 7443A(b)(3) and Rules 180, 181 and 182 . This 17 bench opinion is made pursuant to the authorit y 18 granted by Section 7459(b) and Rule 152 . 19 Ardran S . Taylor appeared pro se . Jennifer 20 K . Martwick appeared on behalf of Respondent . 21 In a notice of deficiency dated February 19, 22 2008, (the notice), Respondent determined adeficienc y 23 in and additions to tax withl respect to Petitioner's 24 2005 Federal income tax . The issues for decision are : 25 (1) whether Respondent erred with respect to any o f Heritage Reporting Corporation (202) 628-488 8 1 the adjustments to income shown in the notice ; and (2 ) whether Petitioner is liable for the additions to tax imposed in the notice . Some of the facts pin this case are deemed to have been stipulated pursuant to Rule 91 ( f) and those facts are so found . Petitioner holds a B .S . degree in biology . As he admitted in his response to th e January 6 , 2009, Order to Show Cause , during 2005 he "worked as an independent contractor for Ax { 10 Distribution Holding Corporation, Kaiser Foundatio n 11 .Health of Georgia, Inc ., Unuin Life Insurance Company 12 of America, and Humana, Inc ." Specifically he sol d 13 insurance_products .for some or all of the above- 14 referenced companies . 15 During 2005 Petitioner received wages of 16 $4,730 from Axa Distribution Holding Corpo r a tion, 17 nonemployee compensation of !$4,352 from Unum Lif e 18 Insurance Company of America, nonemployee compensation 19 of $29,471 from Axa Distribution Holding Corporation, 20 nonemployee compensation of $1,452 from Kaise r 21 Foundation Health Plan of Georgia, Inc ., nonemploye e 22 compensation of $6,204 from Humana, Inc ., a 23 distribution of $8,237 from Axa Equitable, and $18 o f 24 interest from Washington Mutual Bank . 25 . Because Petitionerldid not file a Heritage Reporting Corporation (202) 628-4888 1 Federal income tax return, Respondent first learned 2 that Petitioner received the above items ofiincome 3 (the omitted income items) from information return s {I 4 filed by the various payors . The omitted income item s Petitioner' s 2005 Federal income tax liability shown 7 on a return prepared pursuant to Section 6020(b) an d in the notice of deficiency . that forms the basis for this case . 11 the payors of the omitted income, and Petitioner mad e 12 no payments towards his 200 5 Federal income 13 liability . As with 2005 , Petitioner failed~to file a { 14 Federal income tax return for 2004 . } 15 Nothing in the pettion filed in this case , { 16 or in Petitioner ' s presentation at . trial, suggests 17 that any of the adjustments made in the notice hav e 18 been made in error . To the extent that Petitione r 19 takes the position that the omitted income items, o r 20 any one of them, do not constitute income, hi s .21 position is rejected without further comment . To th e 22 extent he takes the position that the notice i s 23 somehow or another invalid, that position is rejecte d 24 for the same reasons twice explained to hi m 25 other proceedings in the Court involving years prio r } to the year in issue . With respect to the additions to tax imposed r in the notice, we simply not e that the evidenc e supports Respondent's burde n of production with respect to the imposition o f these additions. Se e t Section 7491(c) . Furthermore, Petitioner not onl y failed to challenge the imposition of the additions i n the petition, he has provided no reason whatsoever , much less a valid reason, for his failure to file a 2005 Federal income tax return, -or his failure to pa y 11 the tax show o the Stion020(b) reurnrepare d nnec 6t p 12 by Respondent . We see little point in burdening this benc h 14 opinion with any further discussion relating to the ~ 1 5 additions to tax I as the discussion would provide n o the parties . Respondent obviously is wel l 17 aware of the controlling principles that give rise t o 18 a taxpayer's liability for such additions, and given Petitioner's history in this Court, the positions he 20 took in thi s l case demonstrate that he pays no 21 attention to what we have to say . 22 The deficiency determined and the additions 23 to tax imposed in the notice are sustained . 24 To reflect the 'foregoing, decision 25 entered for Respondent . Heritage Reporting Corporation (202) 628-,4888 1 This concludes the Court's oral findings of 2 fact and opinion in this case . 3 (Whereupon, at 9 :20 a .m . , the bench opinion in the above-entitled matte r was concluded . ) 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Heritage Reporting . Corporation (202),6281-4888