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Revenue Code mandated the filing of returns, describing the
penalties otherwise applicable, and urging petitioner to submit
the required information and pay the required amount.
On or about April 15, 1985, petitioner filed a Form 1040 for
the 1984 tax year. In addition to providing his name, Social
Security number, and other identification information, petitioner
reported $24,441.71 on line 7, captioned "Wages, salaries, tips,
etc.", and attached the Form W-2 from his employer stating the
same amount of compensation.
Petitioner typed "XXXXXX" over the caption designated
"Moving expense" on line 24 and typed the amount $24,441.71 in
the space provided. He added in the margin the notation "No
Income or Taxable Compensation See Attached Letter and Eisner v.
Macomber 252 US 189". In a letter attached to the Form 1040,
petitioner claimed a refund of "erroneously withheld" Federal
income taxes, cited 22 court decisions and the Internal Revenue
Code for support, and stated that his submission did not
constitute a waiver of any rights. Petitioner subtracted the
claimed deduction on line 24 from his stated income and reported
zero taxable income. He further claimed a refund of $4,396.95,
the total amount withheld as taxes from his year's salary. The
withheld taxes were not refunded.
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