Tax Court Upholds Deficiencies, Not Penalties Against Frivolous Claim Filer

The U.S. Tax Court held Oct. 9 that an Idaho man’s income tax liabilities were not discharged by bankruptcy, because he failed to file valid income tax returns (Flint v. Commissioner).

The Tax Court held that the Forms 1040, U.S. Individual Income Tax Return, submitted by Robert Scott Flint for the years 2002, 2003, 2004, and 2005 were not valid returns and therefore his liabilities were not discharged.

The court explained that the forms “reported that Flint earned no wages even though he earned substantial wages. The Forms 1040 do not qualify as returns because they do not ...