Charles Raymond Wheeler v. Commissioner of Internal Revenue

Summary

The Tax Court sustained a $3,854 income tax deficiency and the section 6651(a)(1) failure-to-file addition against a taxpayer who filed no 2003 return and pressed frivolous Paperwork Reduction Act and notice-validity arguments, but it rejected the section 6651(a)(2) and section 6654 additions because the Commissioner failed his section 7491(c) burden of production — introducing no evidence of a section 6020(b) substitute for return and no evidence of the 2002 return needed to establish a required annual payment. The Court held the notice of deficiency valid despite its failure to cite the specific Code sections underlying the adjustments, and it imposed a $1,500 section 6673(a)(1) penalty because petitioner maintained the proceeding primarily for delay with frivolous positions despite repeated warnings.