- 8 - appear at either hearing. However, he did file a Rule 50(c) statement, together with an "Affidavit of Fact", prior to the first hearing. In his "Affidavit of Fact", petitioner alleges, inter alia, that he is an "Indiana state Citizen * * * having a working knowledge and understanding of the Internal Revenue Code (Title 26 USC) and its implementing regulations." Petitioner also alleges that he: has read and studied the Internal Revenue Code and its implementing regulations, and various internal policy and procedural manuals, thereby [he] has determined that [his] current status is not that of a "taxpayer" * * * Petitioner's Forms 1040X At the hearing on February 14, 1996, respondent introduced copies of the Forms 1040X that petitioner submitted to respondent in July 1994. On Line 1 of Form 1040X for 1991, petitioner reported "Total income" in the amount of $56,151, whereas on Line 2 petitioner claimed an "Adjustment to income" in the form of "income from 'without U.S.'" in the same amount, thereby eliminating all income. Similarly, on Line 1 of Form 1040X for 1992, petitioner reported "Total income" in the amount of $34,726, whereas on Line 2 petitioner claimed an "Adjustment to income" in the form of "income from 'without U.S.'" in the same amount, once again eliminating all income. Both Forms 1040X refer to "attached supporting forms".Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011