Benton Williams, Jr. v. Commissioner

151 T.C. No. 1

UNITED STATES TAX COURT BENTON WILLIAMS, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 30487-15. Filed July 3, 2018. P did not file a Federal income tax return for 2012. R prepared a substitute for return and determined a deficiency in P’s Federal income tax, an additional tax under I.R.C. sec. 72(t), and additions to tax under I.R.C. sec. 6651(a)(1) and (2). P filed a petition containing frivolous arguments and then filed a series of frivolous pretrial motions and made frivolous posttrial arguments. I.R.C. sec. 6673(a)(1) authorizes the Tax Court to…