Opinion
18511-22S
09-01-2023
JULIAN RICHARD WELLINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge
Pending before the Court in this case are (1) respondent's Motion to Dismiss for Lack of Jurisdiction, filed August 10, 2023, (2) the Court's Order to Show Cause, served August 10, 2023, and (3) petitioner's Motion for Continuance, filed August 25, 2023. Petitioner also filed various documents intended to be requests for admissions on August 29 and August 30, 2023. The Court held a partial trial in this case on August 30, 2023 and the parties addressed these filings. Respondent orally moved to strike petitioner's various requests for admissions as untimely.
During the partial trial, the Court cautioned petitioner that some of the arguments he made, including in his various requests for admissions and during the partial trial, have been repeatedly rejected as frivolous.
See Robinson v. Commissioner, T.C. Memo. 2002-316 ("Her argument that she was not the taxpayer named in the notice of deficiency because the name on the notice of deficiency was spelled in capital letters is also frivolous", citing Johnson v. Commissioner, T.C. Memo. 1999-312); Johnson v. Commissioner, T.C. Memo. 1999-312 ("Petitioner contends that he was not the taxpayer named in the notice of deficiency because the name on the deficiency notice was spelled in capital letters, and that corporations, not individuals, spell their names with capital letters. Petitioner offered his birth certificate into evidence to prove that he was a live citizen. We did not admit it into evidence because petitioner's contention relating to the spelling of his name was frivolous"), aff'd. without published opinion 242 F.3d 382 (9th Cir. 2000); Boyce v. Commissioner, T.C. Memo. 1996-439 (concluding that taxpayers raised only frivolous protester arguments, including objecting to the spelling of their names in capital letters).
Section 6673 of the Internal Revenue Code authorizes the Court to impose a penalty not to exceed $25,000 on taxpayers who institute proceedings primarily for delay or whose position in the proceedings is frivolous or groundless. Petitioner is advised that, should he continue to make such frivolous arguments, the Court may be inclined to impose such a penalty on petitioner.
After due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that petitioner's Motion for Continuance, filed August 25, 2023, is denied. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed August 10, 2023, and the Court's Order to Show Cause served August 10, 2023, are taken under advisement. It is further
ORDERED that respondent's oral motion to strike is granted and petitioner's (1)"Twenty-Fourth Request for Admissions", filed August 29, 2023 at index no. 40, (2)"Second Amended Twenty-Fourth Request for Admissions", filed August 30, 2023 at index no. 41, (3) "Second Request for Admissions", filed August 30, 2023, at index no, 42, (4) "Second Amended Second Request for Admissions", filed August 30, 2023 at index no. 44, (5) "Third Amended Twenty-Fourth Request for Admissions", filed August 30, 2023 at index no. 45, (6) "First Amended Third Amended Twenty-Fourth Request for Admissions", filed August 30, 2023 at index no. 46, and (7) "Second Amended Second Request for Admissions", filed August 30, 2023 at index no. 47, are hereby stricken from the record in this case.