Robert P. Wilcox v. Commissioner of Internal Revenue

Robert Wilcox, pro se, appeals the tax court’s grant of the Commissioner’s motion to dismiss his petition for redetermination for failure to state specific grounds of error in the Commissioner’s calculation of Wilcox’s tax deficiency. We affirm the tax court’s decision and impose the sanctions requested by the Commissioner.

Wilcox reported no income, paid no taxes, and apparently failed to file an income tax return for 1981. Consequently, the Commissioner sent Wilcox a notice of deficiency for 1981. Wilcox petitioned for a redetermination of his tax deficiency. The Commissioner moved to dismiss Wilcox’s petition under Tax Ct.R. 120(a) because Wilcox failed to allege any specific assignments of error in his petition, as required by Tax Ct.R. 34(b)(4) and (5). The tax court ordered Wilcox to file a more specific amended petition. Wilcox filed an amended petition stating that his original petition was specific enough and realleging the allegation from his original petition.

The tax court dismissed Wilcox’s petition, imposed the deficiency and penalized Wilcox $2,000 in damages under 26 U.S.C. § 6673 for filing a frivolous petition. Wilcox filed a timely notice of appeal.

I.…