                                  T.C. Memo. 2017-153



                            UNITED STATES TAX COURT



                      GLEN A. BLAIR, Petitioner v.
             COMMISSIONER OF INTERNAL REVENUE, Respondent



      Docket Nos. 21728-14, 21729-14.                  Filed August 7, 2017.



      Glen A. Blair, pro se.

      Adam W. Dayton and John C. Nash, for respondent.



               MEMORANDUM FINDINGS OF FACT AND OPINION


      FOLEY, Judge: The issues for decision relating to 2009 and 2011 (years in

issue) are whether petitioner is liable for income tax deficiencies, section

6651(a)(1) and (2) and 6654 additions to tax, and section 6673 penalties.1


      1
          Unless otherwise indicated, all section references are to the Internal
                                                                           (continued...)
                                          -2-

[*2]                            FINDINGS OF FACT

         Petitioner did not file a 2008, 2009, 2010, or 2011 Federal income tax

return. In 2009 petitioner received wages of $63,435 from Molycorp Minerals,

LLC, and $4,266 from Chevron Mining, Inc., and dividends of $63 from Chevron

Corp. In 2011 petitioner received wages of $67,584 from Molycorp Minerals,

LLC, and dividends of $74 from Chevron Corp. Respondent prepared substitutes

for returns (SFRs) relating to 2009 and 2011. In notices of deficiency dated June

17, 2014, respondent determined deficiencies of $10,394 and $10,669 relating to

2009 and 2011, respectively. In addition, respondent determined that petitioner

was liable for section 6651(a)(1) and (2) and 6654 additions to tax. On September

15, 2014, petitioner, while residing in Nevada, timely filed petitions with the

Court.

         At the beginning of the December 14, 2016, trial in Las Vegas, Nevada, the

Court stated that it would be inclined to impose penalties if petitioner made




         1
      (...continued)
Revenue Code relating to the years in issue, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
                                         -3-

[*3] frivolous contentions. Petitioner failed to heed the Court’s warning, and

respondent moved for the imposition of section 6673 penalties.2

                                      OPINION

      Petitioner contends that he has no Federal income tax liability but concedes

that he received the wages and dividends at issue.3 Accordingly, we sustain the

determined deficiencies. We also sustain the determined additions to tax.

Respondent established that petitioner failed to file returns or pay the amounts

shown on the 2009 and 2011 SFRs. See sec. 7491(c); Wheeler v. Commissioner,

127 T.C. 200, 207-208 (2006), aff’d, 521 F.3d 1289 (10th Cir. 2008). Without

reasonable cause, petitioner willfully neglected to timely file returns and timely

pay his tax liability. See sec. 6651(a)(1) and (2). Respondent also established that

petitioner did not file a 2008 or 2010 tax return; that petitioner was obligated, but

failed, to make the requisite payments relating to 2009 and 2011; and that

petitioner’s failure to make annual payments was attributable to willful neglect,



      2
       In three previous cases petitioner made groundless contentions, and on two
occasions the Court imposed a $10,000 sec. 6673(a)(1) penalty. Blair v.
Commissioner, T.C. Memo. 2002-189; Blair v. Commissioner, T.C. Dkt. No.
6368-05L (Feb. 2, 2006) (order and decision); Blair v. Commissioner, T.C. Memo.
2016-215.
      3
        Pursuant to sec. 7491(a), petitioner has the burden of proof because he
failed to introduce credible evidence. See Rule 142(a).
                                        -4-

[*4] not reasonable cause. See sec. 6654. Finally, petitioner persistently asserted

frivolous contentions and is therefore liable for a $5,000 section 6673(a)(1)

penalty relating to 2009 and a $5,000 section 6673(a)(1) penalty relating to 2011.

      Contentions we have not addressed are irrelevant, moot, or meritless.

      To reflect the foregoing,


                                                    Appropriate orders and

                                              decisions will be entered.
