Scott R. Philips - Page 3

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               Petitioner resided in San Clemente, California, at the time            
          he filed his petition.  Petitioner has acknowledged that he                 
          received income from several sources in taxable years 1987                  
          through 1991 yet did not file individual income tax returns for             
          those years.  In 1987, petitioner received $70,500 from Ronco               
          Plastics, Inc., and $809 from Buckhorn, Inc.  In 1988, petitioner           
          received $60,000 from Ronco Plastics, Inc.  In 1989, petitioner             
          received $76,100 from Ronco Plastics, Inc., $10,250 from American           
          Telephone & Telegraph Co., $160 from ADAC Laboratories, and $10             
          from American Transtech.  In 1990, petitioner received $100,738             
          from Ronco Plastics, Inc., $40 from ADAC Laboratories, and $14              
          from U.S. Clearing Corp.  In 1991, petitioner received $93,600              
          from Ronco Plastics, Inc.  The amounts received from Ronco                  
          Plastics, Inc., were compensation; the other amounts were                   
          dividends and returns on stock and bond investments.                        
               In answering respondent's notice of deficiency, petitioner             
          on June 9, 1994, filed a defective petition with this Court.  The           
          petition submitted did not comply with the form and content rules           
          set forth in Rule 34(b).  Petitioner presented typical tax                  
          protester arguments and claimed that he is not subject to the               
          income tax.  He also challenged respondent's "SUBJECT MATTER                
          JURISDICTION", questioned whether he could "BE LIABLE FOR AN                
          INCOME TAX" on his wages, and asserted that wages "ARE NOT A                






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