In Uncategorized on 07/17/2017 at 18:30

The latest issue of our New York State Bar Association Journal’s cover story involves the anomalous status of the law of domestic companion animals; these enjoy an ability to confer immunity upon their human companions from liability, even when they “weaponize” a bicycle rack and drag it like a great trawl down a street. No cow, calf or bull has the like cloaking device.

Anomalous or not, and though the tortists gnash their incisors, each domestic companion animal (the word “pet” is so demeaning and politically-incorrect) is entitled to one bite.

Well, today Judge Gerber extends an animal companionship cloak over Mark S. Siegel, 2017 T. C. Sum. Op. 53, filed 7/17/17.

Mark S., like Michael Craig Worsham, star of my blogpost “Pay the Man,” 7/31/12, found without seeking the reasons why the income tax does not apply to him.

Generally (love that word!), in such a voyage of discovery that comes ashore at 400 Second Street, NW, there’s a quick cite to Crain or Wnuck, and march out petitioner.

Judge Gerber gets absolutely chummy.

“Petitioner has been formulating his position with respect to the income tax laws over a period of years on the basis of his personal research.  Each time he approaches respondent with his ideas, his position is perfunctorily labeled ‘frivolous’ and he receives no response.  Petitioner believes that average American citizens should be able to question their Government about the tax laws, and he refuses to give up merely because he did not receive a response to his questions.” 2017 T. C. Sum. Op. 53, at p. 5.

“Somber reasoning and copious citation of precedent” are avoided, however, as Judge Gerber cuts to the clichê. “More than 100 years of tax jurisprudence refute petitioner’s position that he is not a taxpayer who is required to file a return and/or pay tax.” 2017 T. C. Sum. Op. 53, at p. 6.

Still, Judge Gerber gave Mark S. a chance. But he gets only one.

“Petitioner has been given an opportunity to present his position in court, and we hold that it is without support in the cases or statutes proffered.  We hold that respondent’s determination was not in error and that petitioner is liable for the income tax deficiency and section 6651 and 6654 additions to tax as determined. We caution petitioner that future advancement of this or similar arguments may well result in penalties of up to $25,000 under section 6673.” 2017 T. C. Sum. Op. 53, at p. 8.

One bite, Mark S.


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