TAX COURT OPINION

Case: Chad Wincentsen
Docket Number: 24238-13
Judge: Buch
Opinion Type: bench
Filed: 04/03/2015
Pages: 4

UNITED STATES TAX COURT WASHINGTON, DC 20217 CHAD WINCENTSEN, Petitioner, v. ) ) ) ) Docket No. 24238-13. COMMISSIONER OF INTERNAL REVENUE, Respondent ) ) ) ) ORDER Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it is ORDERED that the Clerk of the Court shall transmit with this order to petitioner and respondent a copy of the pages of the transcript of the trial in this case before Judge Ronald L. Buch at Milwaukee, Wisconsin, containing his oral fmdings of fact and opinion rendered at the trial session at which the case was heard. In accordance with the oral findings of fact and opinion, decision will be entered under Rule 155. (Signed) Ronald L. Buch Judge Dated: Washington, D.C. April 3, 2015 Capital Reporting Company 3 1 Bench Opinion by Judge Ronald L. Buch 2 March 17, 2015 3 4 5 Chad Wincentsen v. Commissioner Docket No. 24238-13 THE COURT: The following represents the 6 Court's oral Findings of Fact and Opinion. The oral 7 8 9 10 11 12 Findings of Fact and Opinion may not be relied upon as precedent in any other case. This Opinion is in conformity with Internal Revenue Code Section 7459(b), and Rule 152(a) of the Tax Court Rules of Practice and Procedure. Any section references refer to the Internal Revenue Code or the Treasury 13 Regulations in effect during the year at issue and 14 Rule references are to the Tax Court Rules of 15 Practice and Procedure. 16 17 FINDINGS OF FACT No facts are in dispute. Petitioner Chad 18 Wincentsen received income in 2010 in the nature of 19 20 wage income and unemployment compensation. He did not file a return. Respondent issued a Notice of 21 Deficiency determining tax and penalties, including a 22 23 24 25 failure to file and a failure to pay penalty. After concession, the only issue remaining for decision at the time of trial was whether Mr. Wincentsen is subject to the income tax. 866.488.DEPO www.CapitalReportingCompany.com 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Capital Reporting Company 4 Before trial Mr. Wincentsen asserted what are commonly referred to as protester arguments and the Court directed Mr. Wincentsen to some cases that addressed those arguments. At trial Mr. Wincentsen seemed to reassert some of those arguments while simultaneously appearing to recognize that those arguments lacked merit. The Court explained why those arguments are misguided. OPINION As a general matter, the Commissioner's determination in a Notice of Deficiency are presumed correct and the taxpayer bears the burden of proving an error. Rule 142(a), Welch v Helvering, 290 U.S. 111, at 115 (1933). In this case Petitioner has offered only frivolous arguments. In such situations we often invoke the words of the 5th Circuit which said in crén - Cranc v Ccrraiación, comwüssio+cc "We perceive no need to refute these arguments with somber reasoning and copious citation of precedent. To do so might suggest that these arguments have some colorable merit". 737 F 2d, 1417, 5th Circuit (1984). Nonetheless, the Court discussed and refuted Mr. Wincentsen's arguments on the record. The Court also cautioned him that presenting similar 866.488.DEPO www.CapitalReportingCompany.com Capital Reporting Company 5 1 2 3 4 5 6 7 8 9 arguments in the future could result in a sanction under Section 6673. CONCLUSION The Commissioner bears the burden of production regarding penalties. Here the Commissioner satisfied that burden as to the failure to file penalty because Petitioner does not dispute that he did not file a return. As to the facts underlying the tax liability, Petitioner does not 10 dispute the income Respondent attributed to him and for the reasons stated herein and on the record, Respondent' s determinations are sustaine xcept to the extent of concessions made by Respondent. Because of those concessions, decision will be enter under Rule 155. MR. MILLER: Thank you, Your Honor. THE COURT: Thank you, Mr. Miller. (Whereupon, at 9:21 a.m., the above- entitled matter was concluded.) 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 866.488.DEPO www.CapitalReportingCompany.com