Kent Hovind v Commissioner of Internal Revenue (2013 Order and Decision)

UNITED STATES TAX COURT WASHINGTON, DC 20217 DRB KENT HOVIND, ) ) Petitioner, ) ) v. ) Docket No. 4245-10. ) COMMISSIONER OF INTERNAL REVENUE, ) ) Respondent ) ORDER AND DECISION On December 26, 2012, respondent filed a Motion for Entry of Decision. By Orders dated January 9 and February 13, 2013, petitioner was ordered to file an Objection, if any, to respondent's motion. To date, petitioner has filed no response to respondent's motion. In view of the foregoing, it is ORDERED that respondent's Motion for Entry of Decision is granted. It is further ORDERED AND DECIDED that there are deficiencies, penalties and additions to tax due from petitioner as follows: Additions to Tax/Penalties I.R.C. §§ Year Deficiency 6651(f) 6651(a)(2) 6654 1998 $113,026.00 $81,943.85 $28,256.50 $5,130.06 1999 $195,708.00 $141,888.30 $48,927.00 $9,399.26 2000 $197,061.00 $142,426.98 $49,112.75 $10,562.41 2001 $155,216.00 $112,531.60 $38,804.00 $6,203.03 2002 $155,238.00 $111,920.43 $38,593.25 $5,155.49 SERVED May 15 2013

2003 $136,545.00 $98,995.13 $34,136.25 $3,523.02 2004 $267,428.00 $193,885.30 $66,857.00 $7,663.70 2005 $298,640.00 $216,514.00 $65,700.80 $11,978.91 2006 $147,669.00 $107,060.03 $23,627.04 $6,988.26 (Signed) John O. Colvin Chief Judge ENTERED: MAY 15 2013