Jones v. Commissioner

Taxpayers challenge the Tax Court’s order granting summary judgment to the Commissioner of Internal Revenue (“Commissioner”) and allowing collection activity to proceed. The Taxpayers’ legal arguments, including their attempt to avoid paying income tax, and their attacks on the IRS’ procedures are, for the most part, frivolous. We AFFIRM.

I. FACTS AND PROCEEDINGS

Doyle and Veronica Jones (“Taxpayers”) filed joint income tax returns for 1988, 1992, 1995, 1997, and 1998. With the exception of the return for 1995, each return indicated that the tax due exceeded the amount of tax paid. Following an…