Robert D. Beard v. Commissioner of Internal Revenue

Petitioner Robert Beard appeals a United States Tax Court order and decision granting respondent’s motion for summary judgment and assessing petitioner with additional tax and damages. Petitioner filed a petition in the Tax Court challenging a notice of deficiency issued by the respondent, Commissioner of Internal Revenue. The court concluded that no issues of material fact precluded granting respondent’s motion for summary judgment. The court determined that the wages earned by petitioner are taxable; the altered Treasury Form 1040 filed by petitioner did not constitute a return under 26…