                        T.C. Memo. 2008-109



                      UNITED STATES TAX COURT



                  DANIEL PIERCE, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 13737-06.                Filed April 22, 2008.



     Daniel Pierce, pro se.

     Jeffrey S. Luechtefeld and Melinda G. Williams, for

respondent.



                        MEMORANDUM OPINION

     SWIFT, Judge:   This matter is before us on respondent’s

motion for judgment on the pleadings.1




     1
        All section references are to the Internal Revenue Code
applicable to the years in issue, and all Rule references are to
the Tax Court Rules of Practice and Procedure.
                                      - 2 -
                                   Background

       Petitioner did not file Federal income tax returns for 2001,

2002, 2003, or 2004.

       Under section 6020(b) and on the basis of information

provided to respondent by third parties relating to payments made

to petitioner, respondent prepared substitute tax returns for

petitioner and determined against petitioner the tax deficiencies

and additions to tax set forth below.


                                              Additions to Tax

                                   Sec.            Sec.           Sec.     Sec.
Year        Deficiency          6651(a)(1)      6651(a)(2)       6651(f)   6654
                                                   1
2001            $21,424           $4,820                          ---      $856
                                                   1
2002             21,129            4,754                         $706       ---
                                                   1
2003             12,687            2,855                          332       ---
                                                   1
2004             12,904            2,903                          375       ---
            1
                To be calculated in accordance with sec. 6651.


       Respondent also determined against petitioner a self-

employment tax liability on the basis of payments petitioner

received for work as a janitor.

       On July 17, 2006, in response to respondent’s notice of

deficiency, petitioner filed a petition containing only tax-

protester arguments.        By court order of November 1, 2006,

petitioner’s tax-protester arguments were stricken from the

petition.
                              - 3 -
                           Discussion

     After the above November 1, 2006, Court order, the only

viable remaining issue before the Court is respondent’s

determination of the section 6651(f) addition to tax for

fraudulent failure to file tax returns, and with the filing of

the instant motion for judgment on the pleadings, respondent

concedes for each year the section 6651(f) addition to tax for

fraud.

     However, in opposing respondent’s motion for judgment on the

pleadings and at a hearing that was held on February 13, 2008, in

Tampa, Florida, petitioner again raises only tax-protester

arguments.

     We may grant judgment on the pleadings where the pleadings

do not raise genuine issues of material fact or law.

Rule 120(a); Nis Family Trust v. Commissioner, 115 T.C. 523, 537

(2000); Karkabe v. Commissioner, T.C. Memo. 2007-115.

     Petitioner raises only tax-protester arguments, each of

which has been stricken, and respondent now concedes for each

year the addition to tax for fraud.

     For the reasons stated, we shall grant respondent’s motion

for judgment on the pleadings as to the tax deficiency for each

year, and the tax deficiency sustained for each year satisfies

respondent’s burden of production under section 7491(c) with

regard to the section 6651(a)(1) and (2) additions to tax and the
                                 - 4 -
section 6654 addition to tax.    Respondent’s determination of

additional self-employment taxes due on payments petitioner

received for janitorial work also is sustained.     Sec. 1401.

     To reflect the foregoing,


                                         An appropriate order and

                                   decision will be entered.
