Smith v. Commissioner

MEMORANDUM **

Terry L. Smith appeals pro se from the Tax Court’s order dismissing his petition challenging tax deficiencies for years 1999 and 2001, and imposing a penalty for filing a frivolous appeal. We have jurisdiction pursuant to 26 U.S.C. § 7482 . We review de novo, see Talley Indus. Inc. v. Comm’r, 116 F.3d 382, 385 (9th Cir.1997), and we affirm.

We reject Smith’s contentions regarding the definition of income because gross income includes all income from whatever source derived, including compensation for services, interest, and pensions. 26 U.S.C. § 61 ; see CIR v. Glenshaw Glass Co., 348 U.S. 426 , 432 n. 11, 75 S.Ct. 473 , 99 L.Ed. 483 (1955); Vukasovich, Inc. v. Commissioner, 790 F.2d 1409, 1414 (9th Cir.1986).

Smith’s reliance on Scar v. Commissioner, 814 F.2d 1363 (9th Cir.1987) is misplaced because he did not file returns for tax years at issue and did not allege the determinations were incorrectly noticed, calculated or assessed. See Scar, 814 F.2d at 1364 , 1365 and 1370 (noting the petitioners timely filed a return and the notice of deficiency was issued in error). I.R.C. §§ 6011, 6012 and 6072 mandate that Petitioner Smith file a return for every year that…