- 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".
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