MEMORANDUM OPINION
WOLFE, Special Trial Judge: This matter is before the Court on petitioners' Motion to Dismiss for Lack of Jurisdiction, respondent's Motion for Summary Judgment, and respondent's Motion to Impose a Penalty under Section 6673. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.
Background
Petitioners failed to file Federal income tax returns for 1997, 1998, and 1999. On May 25, 2001, respondent issued to each petitioner a notice of deficiency for those years. Relying on Forms W-2, Wage and Tax Statement, and Forms 1099 information, respondent determined deficiencies in petitioners' Federal income taxes as follows:
Michael T. Hawkins
Year Deficiency Sec. 6651(a)(1) Sec. 6654(a)
____ __________ _______________ ">182' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">182 ' number="2" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*182 ___________
1997 $ 8,291.00 $ 1,074.75 $ 206.27
1998 7,852.00 1,621.75 289.88
1999 8,435.80 1,311.20 236.68
Janine M. Hansen
Year Deficiency Sec. 6651(a)(1) Sec. 6654(a)
____ __________ _______________ ____________
1997 $ 1,255.00 $ 313.75 --
1998 848.00 212.00 --
1999 848.00 212.00 --
Petitioners resided in Sparks, Nevada, on August 23, 2001, when they timely filed their petition.
On October 12, 2001, respondent filed an Answer. On March 15, 2002, respondent then filed a Motion for Summary Judgment (summary judgment motion). On April 22, 2002, petitioners filed a Response to Motion for Summary Judgment (response to summary judgment motion) and a Motion to Dismiss for Lack of Jurisdiction (jurisdiction motion). The Court heard the motions together, and at the conclusion">183' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">183 ' number="3" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*183 of the hearing respondent made an oral Motion to Impose a Penalty under Section 6673 (penalty motion). The parties did not enter into a stipulation of facts.
Discussion
I. Jurisdiction MotionWe consider the jurisdiction motion first because our jurisdiction is prerequisite to any other action we may take. The jurisdiction of this Court is governed by statute. Sec. 7442. For a taxpayer to maintain an action in this Court there must be a valid notice of deficiency and a timely filed petition. Rule 13(a), (c); Monge v. Commissioner, 93 T.C. 22" court="Tax Ct." date_filed="1989-07-12" href="https://app.midpage.ai/document/monge-v-commissioner-4486327?utm_source=webapp" opinion_id="4486327">93 T.C. 22">93 T.C. 22" court="Tax Ct." date_filed="1989-07-12" href="https://app.midpage.ai/document/monge-v-commissioner-4486327?utm_source=webapp" opinion_id="4486327">93 T.C. 22, 93 T.C. 22" court="Tax Ct." date_filed="1989-07-12" href="https://app.midpage.ai/document/monge-v-commissioner-4486327?utm_source=webapp" opinion_id="4486327">93 T.C. 22">27 (1989); Abeles v. Commissioner, 91 T.C. 1019" court="Tax Ct." date_filed="1988-12-07" href="https://app.midpage.ai/document/abeles-v-commissioner-4486132?utm_source=webapp" opinion_id="4486132">91 T.C. 1019">91 T.C. 1019" court="Tax Ct." date_filed="1988-12-07" href="https://app.midpage.ai/document/abeles-v-commissioner-4486132?utm_source=webapp" opinion_id="4486132">91 T.C. 1019, 91 T.C. 1019" court="Tax Ct." date_filed="1988-12-07" href="https://app.midpage.ai/document/abeles-v-commissioner-4486132?utm_source=webapp" opinion_id="4486132">91 T.C. 1019">1025 (1988).
In the jurisdiction motion, petitioners do not dispute that respondent issued a notice of deficiency to each of them for each of the years in issue, and they do not dispute that the petition they filed was timely. Instead, petitioners contend: (1) That Rules 24 and 200, governing appearance and practice of counsel before the Court, violate the Religious Freedom Restoration Act of 1993 (RFRA), Pub. L. 103-141, sec. 2, 107 Stat. 1488, currently codified at 42 U.S.C. secs. 2000bb to 2000bb-4 (2000); ">184' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">184 ' number="4" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*184 (2) that petitioners are not "taxpayers" subject to the jurisdiction of this Court; and (3) that the issues raised in the jurisdiction motion, including petitioners' claim of constitutional entitlement to a jury trial, can be decided only by an Article III court.
A. Rules 24 and 200 Do Not Violate RFRA
Section 7453 provides generally that "the proceedings of the Tax Court * * * shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence) as the Tax Court may prescribe". Accordingly, this Court has "over many years developed a comprehensive set of Rules which are designed and calculated to increase our efficiency in adjudicating genuine tax disputes." Blum v. Commissioner, 86 T.C. 1128" court="Tax Ct." date_filed="1986-05-29" href="https://app.midpage.ai/document/blum-v-commissioner-4485443?utm_source=webapp" opinion_id="4485443">86 T.C. 1128">86 T.C. 1128" court="Tax Ct." date_filed="1986-05-29" href="https://app.midpage.ai/document/blum-v-commissioner-4485443?utm_source=webapp" opinion_id="4485443">86 T.C. 1128, 86 T.C. 1128" court="Tax Ct." date_filed="1986-05-29" href="https://app.midpage.ai/document/blum-v-commissioner-4485443?utm_source=webapp" opinion_id="4485443">86 T.C. 1128">1131 (1986).
">185' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">185 ' number="5" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*185 Rule 24(a)(4) provides:
No entry of appearance by counsel not admitted to practice
before this Court will be effective until counsel shall have
been admitted, but counsel may be recognized as counsel in a
pending case to the extent permitted by the Court and then only
where it appears that counsel can and will be promptly admitted.
For the procedure for admission to practice before the Court,
see Rule 200.
Rule 200 restricts admission to practice before the Tax Court to two classes of persons: (1) Attorneys in good standing of the Bar of the Supreme Court of the United States, or of the highest or appropriate court of any State or of the District of Columbia, or any commonwealth, territory, or possession of the United States; and (2) applicants, not attorneys at law, who pass a written examination given by the Tax Court as well as an additional oral examination if required by the Court. This Court has stated: "The requirement that only qualified persons are permitted to represent litigants before this Court is for the protection of litigants by insuring that only persons able to properly represent a party appear for him. ">186' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">186 ' number="6" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*186 " Cupp v. Commissioner, 65 T.C. 68" court="Tax Ct." date_filed="1975-10-14" href="https://app.midpage.ai/document/cupp-v-commissioner-4483039?utm_source=webapp" opinion_id="4483039">65 T.C. 68">65 T.C. 68" court="Tax Ct." date_filed="1975-10-14" href="https://app.midpage.ai/document/cupp-v-commissioner-4483039?utm_source=webapp" opinion_id="4483039">65 T.C. 68, 65 T.C. 68" court="Tax Ct." date_filed="1975-10-14" href="https://app.midpage.ai/document/cupp-v-commissioner-4483039?utm_source=webapp" opinion_id="4483039">65 T.C. 68">85 (1975), affd. without published opinion 559 F.2d 1207" court="3rd Cir." date_filed="1977-06-10" href="https://app.midpage.ai/document/carlton-bowser-v-commissioner-of-internal-revenue-347861?utm_source=webapp" opinion_id="347861">559 F.2d 1207">559 F.2d 1207" court="3rd Cir." date_filed="1977-06-10" href="https://app.midpage.ai/document/carlton-bowser-v-commissioner-of-internal-revenue-347861?utm_source=webapp" opinion_id="347861">559 F.2d 1207 (3d Cir. 1977). Petitioners argue that the requirements of Rule 24(a)(4) and Rule 200 conflict with their religious rights under RFRA, that these Rules are invalid, and that, therefore, this Court lacks jurisdiction.
Congress enacted RFRA in response to Employment Div. v. Smith, 494 U.S. 872" court="SCOTUS" date_filed="1990-04-17" href="https://app.midpage.ai/document/employment-div-dept-of-human-resources-of-ore-v-smith-112404?utm_source=webapp" opinion_id="112404">494 U.S. 872">494 U.S. 872" court="SCOTUS" date_filed="1990-04-17" href="https://app.midpage.ai/document/employment-div-dept-of-human-resources-of-ore-v-smith-112404?utm_source=webapp" opinion_id="112404">494 U.S. 872, 108 L. Ed. 2d 876" court="SCOTUS" date_filed="1990-04-17" href="https://app.midpage.ai/document/employment-div-dept-of-human-resources-of-ore-v-smith-112404?utm_source=webapp" opinion_id="112404">108 L. Ed. 2d 876">108 L. Ed. 2d 876" court="SCOTUS" date_filed="1990-04-17" href="https://app.midpage.ai/document/employment-div-dept-of-human-resources-of-ore-v-smith-112404?utm_source=webapp" opinion_id="112404">108 L. Ed. 2d 876, 110 S. Ct. 1595" court="SCOTUS" date_filed="1990-04-17" href="https://app.midpage.ai/document/employment-div-dept-of-human-resources-of-ore-v-smith-112404?utm_source=webapp" opinion_id="112404">110 S. Ct. 1595">110 S. Ct. 1595" court="SCOTUS" date_filed="1990-04-17" href="https://app.midpage.ai/document/employment-div-dept-of-human-resources-of-ore-v-smith-112404?utm_source=webapp" opinion_id="112404">110 S. Ct. 1595 (1990). In Smith, the Supreme Court held that valid neutral laws of general applicability do not violate a person's religious rights even when the law is not supported by a compelling governmental interest. See id.; Adams v. Commissioner, 110 T.C. 137" court="Tax Ct." date_filed="1998-03-03" href="https://app.midpage.ai/document/adams-v-commissioner-4473028?utm_source=webapp" opinion_id="4473028">110 T.C. 137">110 T.C. 137" court="Tax Ct." date_filed="1998-03-03" href="https://app.midpage.ai/document/adams-v-commissioner-4473028?utm_source=webapp" opinion_id="4473028">110 T.C. 137, 110 T.C. 137" court="Tax Ct." date_filed="1998-03-03" href="https://app.midpage.ai/document/adams-v-commissioner-4473028?utm_source=webapp" opinion_id="4473028">110 T.C. 137">138 (1998), affd. 170 F.3d 173" court="3rd Cir." date_filed="1999-03-04" href="https://app.midpage.ai/document/priscilla-m-lippincott-adams-v-commissioner-of-internal-revenue-762271?utm_source=webapp" opinion_id="762271">170 F.3d 173">170 F.3d 173" court="3rd Cir." date_filed="1999-03-04" href="https://app.midpage.ai/document/priscilla-m-lippincott-adams-v-commissioner-of-internal-revenue-762271?utm_source=webapp" opinion_id="762271">170 F.3d 173 (3d Cir. 1999). Prior to Smith, the Government had to demonstrate that the application of such laws to religious practices was "essential to accomplish an overriding Governmental interest" or represented "the least restrictive means of achieving some compelling state interest." 494 U.S. 872" court="SCOTUS" date_filed="1990-04-17" href="https://app.midpage.ai/document/employment-div-dept-of-human-resources-of-ore-v-smith-112404?utm_source=webapp" opinion_id="112404">494 U.S. 872"> Employment Div. v. Smith, supra at 899 (O'Connor, J., concurring in judgment); see also 110 T.C. 137" court="Tax Ct." date_filed="1998-03-03" href="https://app.midpage.ai/document/adams-v-commissioner-4473028?utm_source=webapp" opinion_id="4473028">110 T.C. 137"> Adams v. Commissioner, supra at 138.
">187' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">187 ' number="7" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*187 RFRA restores the compelling interest test used prior to Smith by prohibiting the Government from imposing a substantial burden on the free exercise of religion unless it demonstrates that application of the burden is the least restrictive means of achieving a compelling governmental interest. See 42 U.S.C. sec. 2000bb-1(b); 110 T.C. 137" court="Tax Ct." date_filed="1998-03-03" href="https://app.midpage.ai/document/adams-v-commissioner-4473028?utm_source=webapp" opinion_id="4473028">110 T.C. 137"> Adams v. Commissioner, supra. In evaluating whether the Government has met the compelling interest test, cases decided prior to Smith are applicable, and the test "should not be construed more stringently or more leniently than it was prior to Smith." 110 T.C. 137" court="Tax Ct." date_filed="1998-03-03" href="https://app.midpage.ai/document/adams-v-commissioner-4473028?utm_source=webapp" opinion_id="4473028">110 T.C. 137"> Adams v. Commissioner, supra at 139.
">188' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">188 ' number="8" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*188 1. Substantial Burden
To establish a violation under RFRA, a claimant must first show that the Government "substantially burdened" his or her free exercise of religion. 42 U.S.C. sec. 2000bb-1(a). A statute burdens the free exercise of religion if it "puts substantial pressure on an adherent to modify his behavior and to violate his beliefs". Thomas v. Review Bd. of Ind. Employment Sec. Div., 450 U.S. 707" court="SCOTUS" date_filed="1981-04-06" href="https://app.midpage.ai/document/thomas-v-review-board-of-the-indiana-employment-security-division-110440?utm_source=webapp" opinion_id="110440">450 U.S. 707">450 U.S. 707" court="SCOTUS" date_filed="1981-04-06" href="https://app.midpage.ai/document/thomas-v-review-board-of-the-indiana-employment-security-division-110440?utm_source=webapp" opinion_id="110440">450 U.S. 707, 450 U.S. 707" court="SCOTUS" date_filed="1981-04-06" href="https://app.midpage.ai/document/thomas-v-review-board-of-the-indiana-employment-security-division-110440?utm_source=webapp" opinion_id="110440">450 U.S. 707">718, 67 L. Ed. 2d 624" court="SCOTUS" date_filed="1981-04-06" href="https://app.midpage.ai/document/thomas-v-review-board-of-the-indiana-employment-security-division-110440?utm_source=webapp" opinion_id="110440">67 L. Ed. 2d 624">67 L. Ed. 2d 624" court="SCOTUS" date_filed="1981-04-06" href="https://app.midpage.ai/document/thomas-v-review-board-of-the-indiana-employment-security-division-110440?utm_source=webapp" opinion_id="110440">67 L. Ed. 2d 624, 101 S. Ct. 1425" court="SCOTUS" date_filed="1981-04-06" href="https://app.midpage.ai/document/thomas-v-review-board-of-the-indiana-employment-security-division-110440?utm_source=webapp" opinion_id="110440">101 S. Ct. 1425">101 S. Ct. 1425" court="SCOTUS" date_filed="1981-04-06" href="https://app.midpage.ai/document/thomas-v-review-board-of-the-indiana-employment-security-division-110440?utm_source=webapp" opinion_id="110440">101 S. Ct. 1425 (1981). A substantial burden must be more than an inconvenience. Guam v. Guerrero, 290 F.3d 1210" court="9th Cir." date_filed="2002-05-28" href="https://app.midpage.ai/document/people-of-guam-v-benny-toves-guerrero-777734?utm_source=webapp" opinion_id="777734">290 F.3d 1210">290 F.3d 1210" court="9th Cir." date_filed="2002-05-28" href="https://app.midpage.ai/document/people-of-guam-v-benny-toves-guerrero-777734?utm_source=webapp" opinion_id="777734">290 F.3d 1210, 290 F.3d 1210" court="9th Cir." date_filed="2002-05-28" href="https://app.midpage.ai/document/people-of-guam-v-benny-toves-guerrero-777734?utm_source=webapp" opinion_id="777734">290 F.3d 1210">1222 (9th Cir. 2002) (citing Worldwide Church of God v. Phila. Church of God, Inc., 227 F.3d 1110" court="9th Cir." date_filed="2000-09-18" href="https://app.midpage.ai/document/worldwide-church-of-god-v-philadelphia-church-of-god-770584?utm_source=webapp" opinion_id="770584">227 F.3d 1110">227 F.3d 1110" court="9th Cir." date_filed="2000-09-18" href="https://app.midpage.ai/document/worldwide-church-of-god-v-philadelphia-church-of-god-770584?utm_source=webapp" opinion_id="770584">227 F.3d 1110, 227 F.3d 1110" court="9th Cir." date_filed="2000-09-18" href="https://app.midpage.ai/document/worldwide-church-of-god-v-philadelphia-church-of-god-770584?utm_source=webapp" opinion_id="770584">227 F.3d 1110">1121 (9th Cir. 2000)).
">189' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">189 ' number="9" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*189 Petitioners present mere summary assertions that Rules 24 and 200 substantially burden their right to free exercise of religion and fail to identify any aspect of their religion that has been violated. At the hearing, petitioners sought to have a religious adviser enter an appearance as their counsel. This person was not an attorney, nor had he established his qualifications by passing a written examination given by the Tax Court, and the Court would not accept his formal appearance. Nevertheless, the Court allowed petitioners' religious adviser to confer with petitioners at regular intervals throughout the proceedings and to sit at petitioners' counsel desk. Petitioners stated that they had spoken with an attorney regarding this matter, that the attorney was a member of the bar of the State of Nevada, but that the attorney would have refused to pay the fee required to appear before the Court. Nevertheless, the attorney was not present at the hearing.
On this record, we find that Rules 24 and 200 did not place a substantial burden on petitioners' exercise of religion. Those Rules did not put substantial pressure on petitioners to modify their behavior and to violate their beliefs. ">190' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">190 ' number="10" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*190 At most, petitioners claim only that they may have been inconvenienced in their search for an attorney who shares their religious beliefs. Rules 24 and 200 did not at any time interfere with petitioners' observance of their religion. Moreover, none of petitioners' constitutional rights have been violated. Petitioners represented themselves pro sese before the Court. They had the benefit of the advice of their religious adviser, and they had ample opportunity to have their case heard. See 65 T.C. 68" court="Tax Ct." date_filed="1975-10-14" href="https://app.midpage.ai/document/cupp-v-commissioner-4483039?utm_source=webapp" opinion_id="4483039">65 T.C. 68"> Cupp v. Commissioner, supra; Ruggere v. Commissioner, 78 T.C. 979" court="Tax Ct." date_filed="1982-06-14" href="https://app.midpage.ai/document/ruggere-v-commissioner-4484676?utm_source=webapp" opinion_id="4484676">78 T.C. 979">78 T.C. 979" court="Tax Ct." date_filed="1982-06-14" href="https://app.midpage.ai/document/ruggere-v-commissioner-4484676?utm_source=webapp" opinion_id="4484676">78 T.C. 979, 78 T.C. 979" court="Tax Ct." date_filed="1982-06-14" href="https://app.midpage.ai/document/ruggere-v-commissioner-4484676?utm_source=webapp" opinion_id="4484676">78 T.C. 979">989 (1982).
">191' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">191 ' number="11" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*191 Rules 24 and 200 do not violate RFRA's substantial burden test. Nevertheless, even if we were to determine that Rules 24 and 200 did substantially burden petitioners' free exercise of religion, respondent has satisfied the compelling interest test.
2. Compelling Governmental Interest Test
In cases where the claimants' rights have been substantially burdened, the Government may impose a substantial burden on the free exercise of religion if it demonstrates that the application of the burden (i) is in furtherance of a compelling governmental interest and (ii) is the least restrictive means of furthering that compelling interest. 42 U.S.C. sec. 2000bb-1(b); see Miller v. Commissioner, 114 T.C. 511" court="Tax Ct." date_filed="2000-06-23" href="https://app.midpage.ai/document/miller-v-commissioner-4474030?utm_source=webapp" opinion_id="4474030">114 T.C. 511">114 T.C. 511" court="Tax Ct." date_filed="2000-06-23" href="https://app.midpage.ai/document/miller-v-commissioner-4474030?utm_source=webapp" opinion_id="4474030">114 T.C. 511, 114 T.C. 511" court="Tax Ct." date_filed="2000-06-23" href="https://app.midpage.ai/document/miller-v-commissioner-4474030?utm_source=webapp" opinion_id="4474030">114 T.C. 511">516 (2000). In addition to holding that Rules 24 and 200 do not violate the substantial burden test of the RFRA, we conclude that respondent satisfies the compelling interest and least restrictive means test.
Respondent's interest in administering the tax system properly is a compelling governmental interest. See, e.g., Hernandez v. Commissioner, 490 U.S. 680" court="SCOTUS" date_filed="1989-08-11" href="https://app.midpage.ai/document/hernandez-v-commissioner-112271?utm_source=webapp" opinion_id="112271">490 U.S. 680">490 U.S. 680, 490 U.S. 680" court="SCOTUS" date_filed="1989-08-11" href="https://app.midpage.ai/document/hernandez-v-commissioner-112271?utm_source=webapp" opinion_id="112271">490 U.S. 680">699-700, 104 L. Ed. 2d 766" court="SCOTUS" date_filed="1989-08-11" href="https://app.midpage.ai/document/hernandez-v-commissioner-112271?utm_source=webapp" opinion_id="112271">104 L. Ed. 2d 766">104 L. Ed. 2d 766" court="SCOTUS" date_filed="1989-08-11" href="https://app.midpage.ai/document/hernandez-v-commissioner-112271?utm_source=webapp" opinion_id="112271">104 L. Ed. 2d 766, 109 S. Ct. 2136" court="SCOTUS" date_filed="1989-08-11" href="https://app.midpage.ai/document/hernandez-v-commissioner-112271?utm_source=webapp" opinion_id="112271">109 S. Ct. 2136">109 S. Ct. 2136" court="SCOTUS" date_filed="1989-08-11" href="https://app.midpage.ai/document/hernandez-v-commissioner-112271?utm_source=webapp" opinion_id="112271">109 S. Ct. 2136 (1989)("[E]ven a substantial burden would be justified by the 'broad">192' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">192 ' number="12" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*192 public interest in maintaining a sound tax system,' free of 'myriad exceptions flowing from a wide variety of religious beliefs.'" (quoting United States v. Lee, 455 U.S. 252" court="SCOTUS" date_filed="1982-02-23" href="https://app.midpage.ai/document/united-states-v-lee-110647?utm_source=webapp" opinion_id="110647">455 U.S. 252">455 U.S. 252" court="SCOTUS" date_filed="1982-02-23" href="https://app.midpage.ai/document/united-states-v-lee-110647?utm_source=webapp" opinion_id="110647">455 U.S. 252, 455 U.S. 252" court="SCOTUS" date_filed="1982-02-23" href="https://app.midpage.ai/document/united-states-v-lee-110647?utm_source=webapp" opinion_id="110647">455 U.S. 252">260, 71 L. Ed. 2d 127" court="SCOTUS" date_filed="1982-02-23" href="https://app.midpage.ai/document/united-states-v-lee-110647?utm_source=webapp" opinion_id="110647">71 L. Ed. 2d 127">71 L. Ed. 2d 127" court="SCOTUS" date_filed="1982-02-23" href="https://app.midpage.ai/document/united-states-v-lee-110647?utm_source=webapp" opinion_id="110647">71 L. Ed. 2d 127, 102 S. Ct. 1051" court="SCOTUS" date_filed="1982-02-23" href="https://app.midpage.ai/document/united-states-v-lee-110647?utm_source=webapp" opinion_id="110647">102 S. Ct. 1051">102 S. Ct. 1051" court="SCOTUS" date_filed="1982-02-23" href="https://app.midpage.ai/document/united-states-v-lee-110647?utm_source=webapp" opinion_id="110647">102 S. Ct. 1051 (1982))). This Court has stated:
the Supreme Court has established that uniform, mandatory
participation in the Federal income tax system, irrespective of
religious belief, is a compelling governmental interest. * * *
As a result, requiring petitioner's participation in the Federal
income tax system is the only, and thus the least restrictive,
means of furthering the Government's interest. * * * [Citations
omitted.]
110 T.C. 137" court="Tax Ct." date_filed="1998-03-03" href="https://app.midpage.ai/document/adams-v-commissioner-4473028?utm_source=webapp" opinion_id="4473028">110 T.C. 137"> Adams v. Commissioner, supra at 139; see 490 U.S. 680" court="SCOTUS" date_filed="1989-08-11" href="https://app.midpage.ai/document/hernandez-v-commissioner-112271?utm_source=webapp" opinion_id="112271">490 U.S. 680"> Hernandez v. Commissioner, supra; 455 U.S. 252" court="SCOTUS" date_filed="1982-02-23" href="https://app.midpage.ai/document/united-states-v-lee-110647?utm_source=webapp" opinion_id="110647">455 U.S. 252"> United States v. Lee, supra.
Rules 24 and 200 exist for the protection of the litigants practicing before the Court and contribute to the fair and orderly trial of tax matters. Since the Tax Court is an integral part of the Federal income tax system, the Government has a compelling interest in the administration of the whole tax system, including its trials. See United States v. Turnbull, 888 F.2d 636" court="9th Cir." date_filed="1989-10-31" href="https://app.midpage.ai/document/united-states-v-larry-a-turnbull-531273?utm_source=webapp" opinion_id="531273">888 F.2d 636">888 F.2d 636" court="9th Cir." date_filed="1989-10-31" href="https://app.midpage.ai/document/united-states-v-larry-a-turnbull-531273?utm_source=webapp" opinion_id="531273">888 F.2d 636, 888 F.2d 636" court="9th Cir." date_filed="1989-10-31" href="https://app.midpage.ai/document/united-states-v-larry-a-turnbull-531273?utm_source=webapp" opinion_id="531273">888 F.2d 636">640 (9th Cir. 1989)">193' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">193 ' number="13" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*193 (holding that the Government's compelling interest in a fair and orderly trial, in criminal proceedings relating to a failure to pay Federal income taxes, outweighed the taxpayer's wish, contrary to the rules of the court, to be represented by a lay person who shared his religious beliefs). We hold that the Government has a compelling interest in the fair and orderly trials of this Court, which are important to the maintenance and the administration of a sound tax system. Rules 24 and 200 are an integral part of the least restrictive means of achieving that interest. Accordingly, Rules 24 and 200 do not violate RFRA.
B. Remaining Contentions Concerning JurisdictionThe remaining contentions with respect to jurisdiction raised by petitioners are shopworn, frivolous assertions that "we perceive no need to refute * * * with somber reasoning and copious citation of precedent; to do so might suggest that these arguments have some colorable merit." Crain v. Commissioner, 737 F.2d 1417" court="5th Cir." date_filed="1984-08-06" href="https://app.midpage.ai/document/glenn-crain-v-commissioner-of-internal-revenue-437647?utm_source=webapp" opinion_id="437647">737 F.2d 1417">737 F.2d 1417, 737 F.2d 1417" court="5th Cir." date_filed="1984-08-06" href="https://app.midpage.ai/document/glenn-crain-v-commissioner-of-internal-revenue-437647?utm_source=webapp" opinion_id="437647">737 F.2d 1417">1417 (5th Cir. 1984). Nevertheless, we briefly address at least some of petitioners' contentions and dispose of them expeditiously.
First, petitioners are taxpayers subject to the Federal income">194' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">194 ' number="14" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*194 tax. See secs. 1(c), 7701(a)(1), (14); United States v. Studley, 783 F.2d 934" court="9th Cir." date_filed="1986-02-26" href="https://app.midpage.ai/document/united-states-v-ruth-studley-464885?utm_source=webapp" opinion_id="464885">783 F.2d 934">783 F.2d 934" court="9th Cir." date_filed="1986-02-26" href="https://app.midpage.ai/document/united-states-v-ruth-studley-464885?utm_source=webapp" opinion_id="464885">783 F.2d 934, 783 F.2d 934" court="9th Cir." date_filed="1986-02-26" href="https://app.midpage.ai/document/united-states-v-ruth-studley-464885?utm_source=webapp" opinion_id="464885">783 F.2d 934">937 (9th Cir. 1986). Their income from labor or services as reported on their Form W-2 statements and Forms 1099 constitutes income subject to Federal income tax. See secs. 1(a)(1), 61(a); Craig v. Comm'r, 119 T.C. 252" court="Tax Ct." date_filed="2002-11-14" href="https://app.midpage.ai/document/craig-v-commr-4474239?utm_source=webapp" opinion_id="4474239">119 T.C. 252">119 T.C. 252" court="Tax Ct." date_filed="2002-11-14" href="https://app.midpage.ai/document/craig-v-commr-4474239?utm_source=webapp" opinion_id="4474239">119 T.C. 252, 119 T.C. 252" court="Tax Ct." date_filed="2002-11-14" href="https://app.midpage.ai/document/craig-v-commr-4474239?utm_source=webapp" opinion_id="4474239">119 T.C. 252">263 (2002).
Second, the United States Tax Court is a legislative court established under Article I of the United States Constitution. Sec. 7441. It has jurisdiction to determine the correct amount of a deficiency. Sec. 6214. The constitutionality of the Tax Court repeatedly has been upheld on the basis of congressional authority to create specialized courts under Article I of the Constitution. Freytag v. Commissioner, 501 U.S. 868" court="SCOTUS" date_filed="1991-06-27" href="https://app.midpage.ai/document/freytag-v-commissioner-112644?utm_source=webapp" opinion_id="112644">501 U.S. 868">501 U.S. 868" court="SCOTUS" date_filed="1991-06-27" href="https://app.midpage.ai/document/freytag-v-commissioner-112644?utm_source=webapp" opinion_id="112644">501 U.S. 868, 501 U.S. 868" court="SCOTUS" date_filed="1991-06-27" href="https://app.midpage.ai/document/freytag-v-commissioner-112644?utm_source=webapp" opinion_id="112644">501 U.S. 868">890-891, 115 L. Ed. 2d 764" court="SCOTUS" date_filed="1991-06-27" href="https://app.midpage.ai/document/freytag-v-commissioner-112644?utm_source=webapp" opinion_id="112644">115 L. Ed. 2d 764">115 L. Ed. 2d 764" court="SCOTUS" date_filed="1991-06-27" href="https://app.midpage.ai/document/freytag-v-commissioner-112644?utm_source=webapp" opinion_id="112644">115 L. Ed. 2d 764, 111 S. Ct. 2631" court="SCOTUS" date_filed="1991-06-27" href="https://app.midpage.ai/document/freytag-v-commissioner-112644?utm_source=webapp" opinion_id="112644">111 S. Ct. 2631">111 S. Ct. 2631" court="SCOTUS" date_filed="1991-06-27" href="https://app.midpage.ai/document/freytag-v-commissioner-112644?utm_source=webapp" opinion_id="112644">111 S. Ct. 2631 (1991); Rowlee v. Commissioner, 80 T.C. 1111" court="Tax Ct." date_filed="1983-06-15" href="https://app.midpage.ai/document/rowlee-v-commissioner-4484968?utm_source=webapp" opinion_id="4484968">80 T.C. 1111">80 T.C. 1111" court="Tax Ct." date_filed="1983-06-15" href="https://app.midpage.ai/document/rowlee-v-commissioner-4484968?utm_source=webapp" opinion_id="4484968">80 T.C. 1111, 80 T.C. 1111" court="Tax Ct." date_filed="1983-06-15" href="https://app.midpage.ai/document/rowlee-v-commissioner-4484968?utm_source=webapp" opinion_id="4484968">80 T.C. 1111">1114 (1983); Burns, Stix Friedman & Co. v. Commissioner, 57 T.C. 392" court="Tax Ct." date_filed="1971-12-16" href="https://app.midpage.ai/document/burns-stix-friedman--co-v-commissioner-4481913?utm_source=webapp" opinion_id="4481913">57 T.C. 392">57 T.C. 392" court="Tax Ct." date_filed="1971-12-16" href="https://app.midpage.ai/document/burns-stix-friedman--co-v-commissioner-4481913?utm_source=webapp" opinion_id="4481913">57 T.C. 392, 57 T.C. 392" court="Tax Ct." date_filed="1971-12-16" href="https://app.midpage.ai/document/burns-stix-friedman--co-v-commissioner-4481913?utm_source=webapp" opinion_id="4481913">57 T.C. 392">394 (1971). Petitioners contend that only a court established under Article III of the Constitution, rather than a legislative court established under Article I of the Constitution, can adjudicate the issues they have raised. Petitioners' arguments have no merit.
">195' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">195 ' number="15" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*195 Third, it is well established that there is no constitutional right to a jury trial in a suit concerning Federal tax liability in the Tax Court. Dawn v. Commissioner, 675 F.2d 1077" court="9th Cir." date_filed="1982-04-30" href="https://app.midpage.ai/document/edwin-christman-dawn-and-june-estelle-dawn-v-commissioner-of-internal-revenue-402434?utm_source=webapp" opinion_id="402434">675 F.2d 1077">675 F.2d 1077" court="9th Cir." date_filed="1982-04-30" href="https://app.midpage.ai/document/edwin-christman-dawn-and-june-estelle-dawn-v-commissioner-of-internal-revenue-402434?utm_source=webapp" opinion_id="402434">675 F.2d 1077, 675 F.2d 1077" court="9th Cir." date_filed="1982-04-30" href="https://app.midpage.ai/document/edwin-christman-dawn-and-june-estelle-dawn-v-commissioner-of-internal-revenue-402434?utm_source=webapp" opinion_id="402434">675 F.2d 1077">1079 (9th Cir. 1982), affg. T.C. Memo. 1979-479; 80 T.C. 1111" court="Tax Ct." date_filed="1983-06-15" href="https://app.midpage.ai/document/rowlee-v-commissioner-4484968?utm_source=webapp" opinion_id="4484968">80 T.C. 1111"> Rowlee v. Commissioner, supra; Cupp v. Commissioner, 65 T.C. 68" court="Tax Ct." date_filed="1975-10-14" href="https://app.midpage.ai/document/cupp-v-commissioner-4483039?utm_source=webapp" opinion_id="4483039">65 T.C. 68">65 T.C. at 86 (" where a taxpayer takes advantage of the procedure of filing a petition in the Tax Court without payment of the tax, any deprivation of a jury trial is due to his own act").
For the foregoing reasons, petitioners' jurisdiction motion will be denied.
II. Summary Judgment MotionSummary judgment is intended to expedite litigation and avoid unnecessary and expensive trials. Pope & Talbot, Inc., & Subs. v. Commissioner, 104 T.C. 574" court="Tax Ct." date_filed="1995-05-08" href="https://app.midpage.ai/document/pope--talbot-inc-v-commissioner-4472441?utm_source=webapp" opinion_id="4472441">104 T.C. 574">104 T.C. 574" court="Tax Ct." date_filed="1995-05-08" href="https://app.midpage.ai/document/pope--talbot-inc-v-commissioner-4472441?utm_source=webapp" opinion_id="4472441">104 T.C. 574, 104 T.C. 574" court="Tax Ct." date_filed="1995-05-08" href="https://app.midpage.ai/document/pope--talbot-inc-v-commissioner-4472441?utm_source=webapp" opinion_id="4472441">104 T.C. 574">575 (1995). Rule 121(a) provides that either party may move with or without supporting affidavits, for summary judgment upon all or any part of the legal issues in controversy. Under Rule 121(b) decision shall thereafter be rendered "if the pleadings, answers to interrogatories, depositions, admissions, and any other acceptable materials, together with the affidavits, if any, show that there is">196' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">196 ' number="16" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*196 no genuine issue as to any material fact and that a decision may be rendered as a matter of law." See O'Neal v. Commissioner, 102 T.C. 666" court="Tax Ct." date_filed="1994-04-28" href="https://app.midpage.ai/document/oneal-v-commissioner-4472329?utm_source=webapp" opinion_id="4472329">102 T.C. 666">102 T.C. 666" court="Tax Ct." date_filed="1994-04-28" href="https://app.midpage.ai/document/oneal-v-commissioner-4472329?utm_source=webapp" opinion_id="4472329">102 T.C. 666, 102 T.C. 666" court="Tax Ct." date_filed="1994-04-28" href="https://app.midpage.ai/document/oneal-v-commissioner-4472329?utm_source=webapp" opinion_id="4472329">102 T.C. 666">674 (1994) (quoting Kroh v. Commissioner, 98 T.C. 383" court="Tax Ct." date_filed="1992-04-02" href="https://app.midpage.ai/document/kroh-v-commissioner-4486652?utm_source=webapp" opinion_id="4486652">98 T.C. 383">98 T.C. 383" court="Tax Ct." date_filed="1992-04-02" href="https://app.midpage.ai/document/kroh-v-commissioner-4486652?utm_source=webapp" opinion_id="4486652">98 T.C. 383, 98 T.C. 383" court="Tax Ct." date_filed="1992-04-02" href="https://app.midpage.ai/document/kroh-v-commissioner-4486652?utm_source=webapp" opinion_id="4486652">98 T.C. 383">389 (1992)).
The moving party bears the burden of proving that there is no genuine issue of material fact, and factual inferences will be made in a manner most favorable to the party opposing summary judgment. Dahlstrom v. Commissioner, 85 T.C. 812" court="Tax Ct." date_filed="1985-11-19" href="https://app.midpage.ai/document/dahlstrom-v-commissioner-4485425?utm_source=webapp" opinion_id="4485425">85 T.C. 812">85 T.C. 812" court="Tax Ct." date_filed="1985-11-19" href="https://app.midpage.ai/document/dahlstrom-v-commissioner-4485425?utm_source=webapp" opinion_id="4485425">85 T.C. 812, 85 T.C. 812" court="Tax Ct." date_filed="1985-11-19" href="https://app.midpage.ai/document/dahlstrom-v-commissioner-4485425?utm_source=webapp" opinion_id="4485425">85 T.C. 812">821 (1985). The nonmoving party, however, must do more than merely allege or deny facts in its pleadings and must "set forth specific facts showing that there is a genuine issue for trial. If the adverse party does not so respond, then a decision, if appropriate, may be entered against such party." Rule 121(d); FPL Group, Inc. v. Commissioner, 115 T.C. 554" court="Tax Ct." date_filed="2000-12-13" href="https://app.midpage.ai/document/fpl-group-inc-v-commissioner-4474092?utm_source=webapp" opinion_id="4474092">115 T.C. 554">115 T.C. 554" court="Tax Ct." date_filed="2000-12-13" href="https://app.midpage.ai/document/fpl-group-inc-v-commissioner-4474092?utm_source=webapp" opinion_id="4474092">115 T.C. 554, 115 T.C. 554" court="Tax Ct." date_filed="2000-12-13" href="https://app.midpage.ai/document/fpl-group-inc-v-commissioner-4474092?utm_source=webapp" opinion_id="4474092">115 T.C. 554">559 (2000).
Petitioners assert in their response to the summary judgment motion that respondent has:
acted in an invidious and/or covert manner * * * to reduce,
restrict and eventually eliminate all God given rights
guaranteed by the Constitution and also privileges granted by
the Constitution specifically">197' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">197 ' number="17" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*197 or even generally so the
Governments could establish a civil/socialist/secular/irreligion
religion and Government that are diametrically opposed to
Christianity and Christian liberty as originally established in
the Constitution and Bill of Rights which are both integral
parts of the religions of the Petitioners. * * * And for all
these reasons and more the Petitioners challenge the
appropriateness of collection actions; and/or existence of
amount of the tax.
Petitioners, through the petition, response to summary judgment motion, and oral argument, assert the following general issues: (1) Whether respondent's adjustments are barred; (2) whether the alleged deficiencies are in violation of RFRA; (3) whether petitioners have been denied due process; (4) whether respondent filed the summary judgment motion timely; (5) and whether the representative of respondent has legal authority to act on behalf of respondent. Petitioners, though, do not present the Court with any specific facts showing any genuine issue for trial despite this Court's express requirement for such a showing. See Rule 121(d). Petitioners' repeated assertions">198' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">198 ' number="18" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*198 of the existence of questions of fact are insufficient and without foundation, and we conclude that this case is appropriate for summary judgment.
A. Respondent's Adjustments Are Sustained1. Deficiencies
Gross income includes all income from whatever source derived. Sec. 61(a). Respondent's determinations in a notice of deficiency are presumed correct. Welch v. Helvering, 290 U.S. 111" court="SCOTUS" date_filed="1933-11-06" href="https://app.midpage.ai/document/welch-v-helvering-102139?utm_source=webapp" opinion_id="102139">290 U.S. 111">290 U.S. 111" court="SCOTUS" date_filed="1933-11-06" href="https://app.midpage.ai/document/welch-v-helvering-102139?utm_source=webapp" opinion_id="102139">290 U.S. 111, 290 U.S. 111" court="SCOTUS" date_filed="1933-11-06" href="https://app.midpage.ai/document/welch-v-helvering-102139?utm_source=webapp" opinion_id="102139">290 U.S. 111">115, 78 L. Ed. 212" court="SCOTUS" date_filed="1933-11-06" href="https://app.midpage.ai/document/welch-v-helvering-102139?utm_source=webapp" opinion_id="102139">78 L. Ed. 212">78 L. Ed. 212" court="SCOTUS" date_filed="1933-11-06" href="https://app.midpage.ai/document/welch-v-helvering-102139?utm_source=webapp" opinion_id="102139">78 L. Ed. 212, 54 S. Ct. 8" court="SCOTUS" date_filed="1933-11-06" href="https://app.midpage.ai/document/welch-v-helvering-102139?utm_source=webapp" opinion_id="102139">54 S. Ct. 8">54 S. Ct. 8" court="SCOTUS" date_filed="1933-11-06" href="https://app.midpage.ai/document/welch-v-helvering-102139?utm_source=webapp" opinion_id="102139">54 S. Ct. 8 (1933). Petitioners merely allege that respondent's determination of deficiencies in, and additions to, tax are incorrect. The arguments they put forward are frivolous and without merit.
Petitioners contend that the Individual Master File (IMF) for each petitioner has incorrect information and that they have no tax liability. Petitioners' contentions, however, are blanket statements, and they provide no support for their bare allegations that there are genuine issues for trial. Moreover, petitioners have not produced any information or set forth any specific facts to contradict the gross income reflected on petitioners' W-2 statements and 1099 forms. We hold that there is no genuine issue as to any material fact.
2. Additions to Tax Under Sections 6651(a) and 6654(a)
Section 6651(a)(1)">199' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">199 ' number="19" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*199 imposes an addition to tax for failure to file an income tax return. The addition to tax may be avoided if the failure to file is due to reasonable cause and not willful neglect. Sec. 6651(a). "Reasonable cause" contemplates that the taxpayer exercised ordinary business care and prudence and was nonetheless unable to file a return within the prescribed time, United States v. Boyle, 469 U.S. 241" court="SCOTUS" date_filed="1985-01-09" href="https://app.midpage.ai/document/united-states-v-boyle-111296?utm_source=webapp" opinion_id="111296">469 U.S. 241">469 U.S. 241" court="SCOTUS" date_filed="1985-01-09" href="https://app.midpage.ai/document/united-states-v-boyle-111296?utm_source=webapp" opinion_id="111296">469 U.S. 241, 469 U.S. 241" court="SCOTUS" date_filed="1985-01-09" href="https://app.midpage.ai/document/united-states-v-boyle-111296?utm_source=webapp" opinion_id="111296">469 U.S. 241">246, 83 L. Ed. 2d 622" court="SCOTUS" date_filed="1985-01-09" href="https://app.midpage.ai/document/united-states-v-boyle-111296?utm_source=webapp" opinion_id="111296">83 L. Ed. 2d 622">83 L. Ed. 2d 622" court="SCOTUS" date_filed="1985-01-09" href="https://app.midpage.ai/document/united-states-v-boyle-111296?utm_source=webapp" opinion_id="111296">83 L. Ed. 2d 622, 105 S. Ct. 687" court="SCOTUS" date_filed="1985-01-09" href="https://app.midpage.ai/document/united-states-v-boyle-111296?utm_source=webapp" opinion_id="111296">105 S. Ct. 687">105 S. Ct. 687" court="SCOTUS" date_filed="1985-01-09" href="https://app.midpage.ai/document/united-states-v-boyle-111296?utm_source=webapp" opinion_id="111296">105 S. Ct. 687 (1985); sec. 301.6651-1(c)(1), Proced. & Admin. Regs., and "willful neglect" means a conscious, intentional failure or reckless indifference, 469 U.S. 241" court="SCOTUS" date_filed="1985-01-09" href="https://app.midpage.ai/document/united-states-v-boyle-111296?utm_source=webapp" opinion_id="111296">469 U.S. 241"> United States v. Boyle, supra.
Section 6654(a) imposes an addition to tax for failure to pay estimated tax. The imposition of the addition to tax under section 6654 as to the years in question is mandatory when an individual fails to make the required estimated tax payments unless the petitioner falls within one of the exceptions set forth in the statute. See sec. 6654(a), (e); Grosshandler v. Commissioner, 75 T.C. 1" court="Tax Ct." date_filed="1980-10-02" href="https://app.midpage.ai/document/grosshandler-v-commissioner-4484303?utm_source=webapp" opinion_id="4484303">75 T.C. 1">75 T.C. 1" court="Tax Ct." date_filed="1980-10-02" href="https://app.midpage.ai/document/grosshandler-v-commissioner-4484303?utm_source=webapp" opinion_id="4484303">75 T.C. 1, 75 T.C. 1" court="Tax Ct." date_filed="1980-10-02" href="https://app.midpage.ai/document/grosshandler-v-commissioner-4484303?utm_source=webapp" opinion_id="4484303">75 T.C. 1">20-21 (1980).
Petitioners do not offer any explanation that their failure to file was due to reasonable cause and not willful neglect. The record demonstrates, rather, that petitioners chose not">200' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">200 ' number="20" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*200 to file any returns in pursuit of what can only be regarded as a religious rights protest against the Federal income tax. Petitioner Hawkins did not pay any estimated tax during the years at issue and did not show the applicability of any statutory exception under section 6654(e). Petitioners have not assigned error or provided any statement of fact to dispute respondent's determinations with respect to the additions to tax. Accordingly, respondent is entitled to summary adjudication as to the additions to tax in question. Rule 34(b)(4), Swain v. Comm'r, 118 T.C. 358" court="Tax Ct." date_filed="2002-05-03" href="https://app.midpage.ai/document/swain-v-commr-4474206?utm_source=webapp" opinion_id="4474206">118 T.C. 358">118 T.C. 358" court="Tax Ct." date_filed="2002-05-03" href="https://app.midpage.ai/document/swain-v-commr-4474206?utm_source=webapp" opinion_id="4474206">118 T.C. 358, 118 T.C. 358" court="Tax Ct." date_filed="2002-05-03" href="https://app.midpage.ai/document/swain-v-commr-4474206?utm_source=webapp" opinion_id="4474206">118 T.C. 358">364-365 (2002); see also Higbee v. Comm'r, 116 T.C. 438" court="Tax Ct." date_filed="2001-06-06" href="https://app.midpage.ai/document/higbee-v-commissioner-of-internal-revenue-4474131?utm_source=webapp" opinion_id="4474131">116 T.C. 438">116 T.C. 438" court="Tax Ct." date_filed="2001-06-06" href="https://app.midpage.ai/document/higbee-v-commissioner-of-internal-revenue-4474131?utm_source=webapp" opinion_id="4474131">116 T.C. 438, 116 T.C. 438" court="Tax Ct." date_filed="2001-06-06" href="https://app.midpage.ai/document/higbee-v-commissioner-of-internal-revenue-4474131?utm_source=webapp" opinion_id="4474131">116 T.C. 438">446-447 (2001).
B. The Federal Income Tax Does Not Violate RFRAThe gist of petitioners' response to the summary judgment motion, like the arguments made by petitioners in the jurisdiction motion, is that the Federal income tax violates RFRA. As previously discussed with respect to the jurisdiction motion, supra p. 9, the uniform mandatory participation in the Federal income tax system, irrespective of religious belief, is a compelling governmental interest. Adams v. Commissioner, 110 T.C. 137" court="Tax Ct." date_filed="1998-03-03" href="https://app.midpage.ai/document/adams-v-commissioner-4473028?utm_source=webapp" opinion_id="4473028">110 T.C. 137">110 T.C. 137" court="Tax Ct." date_filed="1998-03-03" href="https://app.midpage.ai/document/adams-v-commissioner-4473028?utm_source=webapp" opinion_id="4473028">110 T.C. 137, 110 T.C. 137" court="Tax Ct." date_filed="1998-03-03" href="https://app.midpage.ai/document/adams-v-commissioner-4473028?utm_source=webapp" opinion_id="4473028">110 T.C. 137">139 (1998) (citing">201' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">201 ' number="21" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*201 United States v. Lee, 455 U.S. 252" court="SCOTUS" date_filed="1982-02-23" href="https://app.midpage.ai/document/united-states-v-lee-110647?utm_source=webapp" opinion_id="110647">455 U.S. 252">455 U.S. 252" court="SCOTUS" date_filed="1982-02-23" href="https://app.midpage.ai/document/united-states-v-lee-110647?utm_source=webapp" opinion_id="110647">455 U.S. 252, 455 U.S. 252" court="SCOTUS" date_filed="1982-02-23" href="https://app.midpage.ai/document/united-states-v-lee-110647?utm_source=webapp" opinion_id="110647">455 U.S. 252">260, 71 L. Ed. 2d 127" court="SCOTUS" date_filed="1982-02-23" href="https://app.midpage.ai/document/united-states-v-lee-110647?utm_source=webapp" opinion_id="110647">71 L. Ed. 2d 127">71 L. Ed. 2d 127" court="SCOTUS" date_filed="1982-02-23" href="https://app.midpage.ai/document/united-states-v-lee-110647?utm_source=webapp" opinion_id="110647">71 L. Ed. 2d 127, 102 S. Ct. 1051" court="SCOTUS" date_filed="1982-02-23" href="https://app.midpage.ai/document/united-states-v-lee-110647?utm_source=webapp" opinion_id="110647">102 S. Ct. 1051">102 S. Ct. 1051" court="SCOTUS" date_filed="1982-02-23" href="https://app.midpage.ai/document/united-states-v-lee-110647?utm_source=webapp" opinion_id="110647">102 S. Ct. 1051 (1982)). Requiring petitioners' participation in the Federal income tax system is the only, and thus the least restrictive, means of furthering the Government's compelling interest. 110 T.C. 137" court="Tax Ct." date_filed="1998-03-03" href="https://app.midpage.ai/document/adams-v-commissioner-4473028?utm_source=webapp" opinion_id="4473028">110 T.C. 137"> Adams v. Commissioner, supra (holding that RFRA does not exempt a taxpayer from Federal income taxes). Regardless of whether the petitioners' religious beliefs are substantially burdened, the Federal income tax system does not violate RFRA.
">202' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">202 ' number="22" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*202 C. Remaining Contentions in Response to Summary Judgment MotionThe remaining contentions raised by petitioners in the response to summary judgment motion are shopworn and frivolous assertions that do not deserve careful analysis. See Crain v. Commissioner, 737 F.2d 1417" court="5th Cir." date_filed="1984-08-06" href="https://app.midpage.ai/document/glenn-crain-v-commissioner-of-internal-revenue-437647?utm_source=webapp" opinion_id="437647">737 F.2d 1417">737 F.2d 1417 (5th Cir. 1984).
First, as previously discussed, petitioners' contention that RFRA provides for this matter to be heard by an Article III court, and their argument about their right to a jury trial with respect to this case are without merit. See supra pp. 10-12.
Second, petitioners have not been denied due process. The provision of an administrative hearing before the Appeals division is not essential to the validity of a notice of deficiency and would have been futile since petitioners did not dispute the computation or amount of the tax. See Cataldo v. Commissioner, 60 T.C. 522" court="Tax Ct." date_filed="1973-06-28" href="https://app.midpage.ai/document/cataldo-v-commissioner-4482459?utm_source=webapp" opinion_id="4482459">60 T.C. 522">60 T.C. 522" court="Tax Ct." date_filed="1973-06-28" href="https://app.midpage.ai/document/cataldo-v-commissioner-4482459?utm_source=webapp" opinion_id="4482459">60 T.C. 522, 60 T.C. 522" court="Tax Ct." date_filed="1973-06-28" href="https://app.midpage.ai/document/cataldo-v-commissioner-4482459?utm_source=webapp" opinion_id="4482459">60 T.C. 522">523 (1973), affd. per curiam 499 F.2d 550" court="4th Cir." date_filed="1974-07-24" href="https://app.midpage.ai/document/clifton-d-mayhew-inc-v-blake-construction-co-inc-320384?utm_source=webapp" opinion_id="320384">499 F.2d 550">499 F.2d 550" court="4th Cir." date_filed="1974-07-24" href="https://app.midpage.ai/document/clifton-d-mayhew-inc-v-blake-construction-co-inc-320384?utm_source=webapp" opinion_id="320384">499 F.2d 550 (2d Cir. 1974); see also Corcoran v. Comm'r, T.C. Memo 2002-18">T.C. Memo 2002-18 (rejecting taxpayer's due process claims that the notice of deficiency was invalid and finding that an adminstrative hearing would have been futile because the taxpayers never">203' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">203 ' number="23" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*203 disputed the actual amounts of the tax), affd. 54 Fed. Appx. 254">54 Fed. Appx. 254 (9th Cir. 2002). The applicable provisions of the statute and regulations are clear, and petitioners have no basis to assert that they have been deprived of due process because their inquiries about requirements that they keep books and file tax returns allegedly have gone unanswered by the Internal Revenue Service. See secs. 6001, 6011(a); secs. 1.6001-1(a), 1.6011- 1, Income Tax Regs. Petitioners are not denied due process simply because they are not in an article III court. See supra p. 11.
Third, respondent timely filed the summary judgment motion. Rule 121(a) states that a motion for summary judgment "may be made at any time commencing 30 days after the pleadings are closed". Respondent filed the Answer on October 12, 2001, and the summary judgment motion more than 5 months later on March 15, 2002. The pleadings in this case were closed long before respondent filed the summary judgment motion. See Rules 34, 36, 37, 38, 121.
Fourth, petitioners' contentions at the hearing that respondent's representative who prepared and issued the notices of deficiency lacked the legal authority to act">204' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">204 ' number="24" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*204 in the name of respondent and petitioners' requiring proof of the delegation of authority from respondent are frivolous and without merit. See Nestor v. Comm'r, 118 T.C. 162" court="Tax Ct." date_filed="2002-02-19" href="https://app.midpage.ai/document/nestor-v-commr-4474186?utm_source=webapp" opinion_id="4474186">118 T.C. 162">118 T.C. 162" court="Tax Ct." date_filed="2002-02-19" href="https://app.midpage.ai/document/nestor-v-commr-4474186?utm_source=webapp" opinion_id="4474186">118 T.C. 162, 118 T.C. 162" court="Tax Ct." date_filed="2002-02-19" href="https://app.midpage.ai/document/nestor-v-commr-4474186?utm_source=webapp" opinion_id="4474186">118 T.C. 162">165 (2002).
In the absence of any valid issue for review, and for the foregoing reasons, we conclude that respondent is entitled to judgment as a matter of law sustaining each notice of deficiency issued to petitioners.
III. Penalty MotionSection 6673(a)(1) authorizes this Court to require a taxpayer to pay to the United States a penalty not in excess of $ 25,000 whenever it appears that proceedings have been instituted or maintained by the taxpayer primarily for delay or that the taxpayer's position in such proceeding is frivolous or groundless. A position maintained by the taxpayer is "frivolous" where it is "contrary to established law and unsupported by a reasoned, colorable argument for change in the law." Williams v. Commissioner, 114 T.C. 136" court="Tax Ct." date_filed="2000-03-01" href="https://app.midpage.ai/document/williams-v-commissioner-4473154?utm_source=webapp" opinion_id="4473154">114 T.C. 136">114 T.C. 136" court="Tax Ct." date_filed="2000-03-01" href="https://app.midpage.ai/document/williams-v-commissioner-4473154?utm_source=webapp" opinion_id="4473154">114 T.C. 136, 114 T.C. 136" court="Tax Ct." date_filed="2000-03-01" href="https://app.midpage.ai/document/williams-v-commissioner-4473154?utm_source=webapp" opinion_id="4473154">114 T.C. 136">144 (2000) (quoting Coleman v. Commissioner, 791 F.2d 68" court="7th Cir." date_filed="1986-05-07" href="https://app.midpage.ai/document/norman-e-coleman-v-commissioner-of-internal-revenue-gary-holder-v-secretary-of-the-treasury-and-united-states-of-america-470116?utm_source=webapp" opinion_id="470116">791 F.2d 68">791 F.2d 68" court="7th Cir." date_filed="1986-05-07" href="https://app.midpage.ai/document/norman-e-coleman-v-commissioner-of-internal-revenue-gary-holder-v-secretary-of-the-treasury-and-united-states-of-america-470116?utm_source=webapp" opinion_id="470116">791 F.2d 68, 791 F.2d 68" court="7th Cir." date_filed="1986-05-07" href="https://app.midpage.ai/document/norman-e-coleman-v-commissioner-of-internal-revenue-gary-holder-v-secretary-of-the-treasury-and-united-states-of-america-470116?utm_source=webapp" opinion_id="470116">791 F.2d 68">71 (7th Cir. 1986)). This proceeding was petitioners' first appearance before this Court. Respondent first raised the penalty motion at the hearing. In view">205' document="" hawkins-v-commr-4334438?utm_source='webapp"' https:="" label='2003 Tax Ct. Memo LEXIS 181">205 ' number="25" pagescheme="<a href=">2003 Tax Ct. Memo LEXIS 181">*205 of the circumstances of this case and the nature of petitioners' RFRA arguments, we shall deny respondent's motion and we shall not impose the penalty. Nevertheless, we place petitioners on notice that if petitioners institute or maintain a proceeding with frivolous arguments in the future, this Court may impose such a penalty.
We have considered all of petitioners' arguments and contentions, and, to the extent not discussed above, conclude they are irrelevant and/or without merit.
To reflect the foregoing,
An Appropriate Order and Decision Will Be Entered.