Our thanks to Roth & Company’s Tax Updates for this article to a Tax Court decision on a frivolous appeal, or, as the Tax Court put it:
Petitioner filed a timely petition in which he sets out a farrago of nonsense as to why the notice of deficiency is invalid and he does not owe the tax determined.
>From Special Trial Judge Powell of the Tax Court, in Currier vs. Commissioner, T.C Memo 2005-21.
Farrago, according to www.dictionary.com, means “an assortment or medley; a conglomeration.”
Oh, Currier lost the case.