- 4 - the Form 1040, including those lines that report wages, dividends, total income, and adjusted gross income. He also indicated his taxable income and tax to be zero. Petitioner claimed a refund of $2,397.09, which was the amount of Federal income tax that had been withheld from his wages by his employers. Petitioner attached to his Form 1040 for each of the 1997 and 1998 years a two-page typewritten statement that lists numerous reasons why he believes that he is not required to pay income tax. Petitioner submitted to respondent a five-page typewritten document which purports to be a legal notice that he is a nontaxpayer (legal notice) for 1999 and 2000. The legal notice contained numerous statements that show petitioner's continuing belief that he is not required to file a return or pay income tax. Petitioner does not dispute receiving the amounts of income respondent determined in the notices of deficiency. Petitioner filed a petition with this Court alleging that respondent erred in determining his deficiencies and his taxable income and demanding the case be transferred to respondent's Appeals Office.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011