TAX COURT OPINION

Case: Henry R. Link
Docket Number: 11519-05
Judge: Colvin
Opinion Type: bench
Filed: 04/15/2008
Pages: 5

UNITED STATES TAX COURT Washington , D. C. 2021 7 RECORDED HENRY R . LINK, Petitione r v . ) Docket No . 11519-05 COMMISSIONER OF INTERNAL REVENUE , Respondent . FILE S O R D E R Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it is 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 Judge Thomas B . Wells at Columbia, South Carolina, on March 19, 2008, containing his oral findings of fact 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) Thomas B. Wells Judge Dated : Washington, D . C . April 15, 2008 SERVED APR 18 2008 2 1 Bench Opinion by Judge Thomas B . Wells 2 March 19, 200 8 3 Link v . Commissioner Docket No . 11519-05 4 THE COURT : The Court has decided to render 5 oral findings of fact and opinion in this case and the 6 following represents the Court's oral findings of fact 7 and opinion . The oral findings of fact and opinio n 8 shall not be relied upon as precedent in any other 9 case . 10 This is the case of Henry R . Link , 11 Petitioner, versus Commissioner of Internal Revenue, 12 Respondent, docket number 11519-05 . This benc h 13 opinion is made pursuant to the authority granted by 14 Section 7459(d) and Rule 152 . 15 All section references are to the Internal 16 Revenue Code as in effect for the year in issue, and 17 all rule references are to the Tax Court Rules o f 18 Practice and Procedure . 19 Respondent determined a deficiency against 20 Petitioner for his 2003 taxable year in the amount. of 21 $518 and an addition to tax for negligence unde r 22 6651(a)(1) in the amount of $139 .80 . Responden t 23 concedes that the negligence penalty should be reduced 24 to $127 . Respondent has also moved for a penalt y 25 against Petitioner under Section 6673 . Heritage Reporting Corporation (202) 628-4888 3 1 None of the facts have been stipulated . At 2 the time the petition was filed, Petitioner was a 3 resident of Greenville, South Carolina . In general, 4 Respondent's determinations are entitled to a 5 presumption of correctness, and Petitioner bears the 6 burden of rebutting that presumption by a 7 preponderance of the evidence . Welch v . Helvering , 8 290 U .S . 111 (1933) . Rule 142(a) . 9 Petitioner has failed to meet th e 10 requirements of Section 7491(a), and therefore, the 11 burden of proof remains on Petitioner . The issues in 12 the instant case are similar to those in Link v . 13 Commissioner , T .C . Memo 2006-146, a case involvin g 14 Petitioner and similar issues for his previous taxable 15 years . 16 In the instant case, Petitioner has offered 17 no credible evidence that shows that Respondent' s 18 determinations are incorrect . At trial, Petitioner 19 advanced only frivolous and groundless arguments . The 20 Court need not address each of Petitioner's frivolous 21 and groundless arguments with somber reasoning and 22 copious citations of precedent, as to do so might 23 suggest that these arguments possess some degree of 24 colorable merit . Crain v . Commissioner , 737 F .2d 25 1417, (5th Ci rce 11984) . Heritage Reporting Corporation (202) 628-4888 4 1 At trial, Petitioner offered a copy of an 2 alleged marriage certificate which was no t 3 substantiated and is inadmissible hearsay that lack s 4 credibility in the instant case . Accordingly, we hold 5 the Petitioner has failed to prove that his filin g 6 status is not that of an unmarried individual . See 7 Link v . Commissioner , supra . 8 In sum, we find that Petitioner' s 9 contentions are wholly without merit . Consequently, 10 we sustain Respondent's determinations of tax in full . 11 As to the additions to tax for negligence, Petitioner 12 bears the burden of proof . 142(a) . Under Sectio n 'Rule 13 7491(c), Respondent must produce evidence that it is 14 appropriate to impose a penalty . However, Petitioner 15 has the burden of proof . Higbee v . Commissioner , 116 16 T .C . 438, 446 (2001) . 17 The record shows that Respondent has met his 18 burden of production on this issue . Petitioner did 19 not testify and failed to offer any credible evidence 20 on this issue . Consequently, we sustain Respondent on 21 the negligence issue in the amount conceded b y 22 Respondent . 23 Section 6673(a)(1) provides that this Court 24 may require the taxpayer to pay a penalty not i n 25 excess of $25,000 whenever it appears to this Court Heritage Reporting Corporatio n (202) 628-4888 5 1 that the proceedings were instituted or maintained by 2 the taxpayer primarily for delay or the taxpayer' s 3 position is frivolous or groundless . Petitioner is no 4 stranger to this Court . See Link v . Commissioner , 5 su ra . 6 Despite being warned repeatedly that his 7 positions were frivolous and groundless, Petitione r 8 continued to advance those positions . We accordingly 9 shall impose a penalty on Petitioner in the amount of 10 $2,000 . 11 To reflect the foregoing, decision will be 12 entered for Respondent reflecting a reduced negligence 13 penalty in the amount of $127 as conceded b y 14 Respondent . 15 The foregoing represents the Court's oral 16 findings of fact and opinion in this case . This 17 concludes this case . Thank you . 18 (Whereupon, at 1 :42 p .m ., the bench opinion 19 in the above-entitled matter was concluded . ) 20 // 21 // 2 2 23 // 24 // 25 Heritage Reporting Corporation (202) 628-4888