Reply

1.What were your initial impression of the taxpayer?

My initial impression of the taxpayer is that he is trying to deny or hide the fact that he is in the wrong. Multiple sources stated that he did receive income over those years and his response to every question is “I stand in silence”.  

2. In your opinion, do you believe that the taxpayer had a reasonable basis for his arguments?

No, I do not think that the taxpayer has a reasonable basis for his argument. He says that he did receive an income and therefore is standing in silence. I do not think this is a reasonable argument has multiple sources came forward and said he did in fact receive an income.

3. Why do you believe the taxpayer took his case this far into court?  Do you believe he had a motive?  If so, what do you think it was?

I think the taxpayer took it to court due to the amount of the taxes owed. I was only about $1,000. I believe he may of thought that because it wasn’t a huge amount that the court may not of deemed it necessary to have a trail as the trail may be more expensive than the amount due and just throw out the case. Or I think he could of just neglected responding to this issue for so long that it was forced to go to court.

4. Do you agree with the judge's ruling?  Why or why not?

Yes I do agree with the judge’s ruling. This taxpayer gave no evidence that he had a viable reason for not submitting his income for 1987 and 1988. Therefore, I agree that the reasoning is due to negligence and is deserving of the fines.

5. Do you believe this was a frivolous case?  Why or why not?

Yes I do think that this case was a frivolous case. The taxpayer did not have any evidence to support any of his claims. If a person believes they are innocent they are going to try to prove every way possible that you did not do anything illegal. He never did this and never provided any evidence.