- 3 - failed to pay the requisite amount of estimated income taxes for 1991, 1992, and 1993. On June 16, 1995, petitioner filed a petition in which he disputes all of the deficiencies and additions to tax. In his petition he also alleges that although he is a "state citizen of Illinois [not State of Illinois]", he is not a United States citizen2, or "resident alien", and is not a nonresident alien that is engaged in a U.S. trade or business. Respondent filed an answer to the petition on July 10, 1995, followed on August 14, 1995, by the subject motion for summary judgment. By Order dated August 17, 1995, this matter was set for hearing in St. Louis, Missouri, on October 2, 1995. The case was called for hearing on that date and both petitioner and counsel for respondent appeared. At the hearing, respondent waived oral argument in support of her motion. Petitioner's oral argument consisted of the usual, patently frivolous, tax protester arguments. Although admitting to "having a job" and to receiving "compensation" for his work, petitioner nevertheless takes the position that for the years 1991 through 1993, he was not subject to Federal income tax because: (a) "26 C.F.R." is not published 2In an attempt to have his cake as well as eat it, petitioner states, in a document denominated "Affidavit in Support of Petition", that Illinois is "united by and under the Constitution of the United States."Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011