Hawkins v. Comm'r
United States Tax Court
P failed to file Federal income tax returns for 2002 and 2003. R determined deficiencies and additions to tax pursuant to sec. 6651(a)(1) and (2), I.R.C., for P's 2002 and 2003 tax years and pursuant to sec. 6654(a), I.R.C., for P's 2003 tax year. Held: P is liable for the deficiencies and additions to tax as determined by R. P is also liable for a penalty under sec. 6673(a)(1), I.R.C., because his position in these cases is frivolous.
1Opinion of the Court
MICHAEL T. HAWKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hawkins v. Comm'r
Nos. 9859-05, 15327-05
United States Tax Court
T.C. Memo 2008-168; 2008 Tax Ct. Memo LEXIS 168; 95 T.C.M. (CCH) 15;
July 14, 2008, Filed
Hawkins v. Comm'r, T.C. Memo 2003-181, 2003 Tax Ct. Memo LEXIS 181 (T.C., 2003)
P failed to file Federal income tax returns for 2002 and 2003. R determined deficiencies and additions to tax pursuant to sec. 6651(a)(1) and (2), I.R.C., for P's 2002 and 2003 tax years and pursuant to sec. 6654(a), I.R.C., for P's 2003 tax year.
Held: P is liable for the deficiencies and…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Hughes v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
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3Cited by6 opinions
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