Wheeler v. CIR, No. 10-9005 (10th Cir. 2011)
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Petitioner Charles Raymond Wheeler appealed a Tax Court decision finding him liable for (1) income-tax deficiencies for the years 2002, 2004, and 2005; (2) additions to tax for those years; and (3) a $25,000 sanction. Petitioner did not claim to have filed returns for the years in question, or to have paid taxes owing for those years, yet he urged the Tenth Circuit to overturn the Tax Court’s decision and determine that he had no liability. He contended on appeal that the Commissioner did not prove that he had failed to file returns, did not carry the burden of production on the additions to tax, and did not create a valid substitute return to support the taxes and additions imposed. In addition, he claimed that the Tax Court judge was biased against him. The Commissioner filed a motion for sanctions against Petitioner for filing a frivolous appeal maintained primarily for delay. Upon review of Petitioner's arguments, the Tenth Circuit found all without merit and affirmed the Tax Court's decisions and the imposition of sanctions.
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