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B. Petitioner’s Tax Protester Activities
Beginning around 1979, petitioner learned that some of his
coworkers were not filing tax returns and were submitting Forms
W-4 to their employer on which they claimed to be exempt from
Federal tax withholding. Some of his coworkers gave him tax
protester literature that said wages were not taxable income
and that payment of Federal income taxes was voluntary.
Petitioner did not file timely Federal income tax returns
for tax years 1981 to 1988. He did not ask an attorney,
accountant, or return preparer whether he was required to file a
tax return. From 1985 to 1987, petitioner had contacts with
members of a tax protester group known as the "Golden Means".
By 1983, respondent began sending letters to petitioner
asking about his failure to file tax returns. Petitioner usually
sent respondent the following written response:
Your letter stated that you have not received a
form 1040 Income Tax Return for * * * [taxable period
specified], then you procede [proceed] to request a tax
return.
I would be happy to comply with your request if
you will please answer the following questions;
1. Can you show me how to fill out a return
without waiving any of my Constitutional rights?
2. Will you grant me immunity in non-tax related
matters?
3. Is a return voluntary or compelled?
The answers to these questions are very important
to me, as a citizen of this country. If you cannot
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