- 3 -
In answering respondent's request for admissions, petitioner
also admitted that he did not file a Federal income tax return
(Form 1040) for either of the years at issue.3 However, he
3 Petitioner further asserted that although he did not file a
Form 1040 for each year at issue, he submitted a "Statement in
Lieu of a Return" (statement) for each such year. Those state-
ments contain protester-type contentions that have been rejected
by the courts as groundless. For example, those statements
assert:
I also began to study the constitution and other support-
ing documents. To my amazement, I discovered that the
"progressive income tax" is obviously and blatantly uncon-
stitutional, at least for the posterity of those men who
wrote the Constitution, which is still the Supreme Law of
our Land! I am one of their posterity, so such a tax cannot
apply to me!
* * * * * * *
In the 1991, 1040 Forms and Instructions package, under
"Filing Requirements," it states, "The rules under Do I Have
to File? apply to all U.S. Citizens and resident aliens."
I am not a "U.S. citizen," subject to federal
jurisdiction, such as "officers, employees, and elected
officials of the United States," nor do I reside within a
federal territory such as Washington D.C., or a federal
enclave within a State, or a U.S. Possession.
According to the Original Constitution, I am a "Natural-
born, Free Citizen/National of the United States of America"
whose "birth origin" was the State of Texas, and whose
primary citizenship is of the State of Texas.
* * * * * * *
I am not a "tax protester," and I am not a "tax cheat"!
What I AM is an AMERICAN! I AM a FREE and Sovereign Citizen
under the Law of Nature, the Law of God, the Law of Nations,
the Declaration of Independence, and the Constitution of the
United States of America!
Now that I fully understand my Rights, and the fact that
participation with the IRS is voluntary, I WILL no longer
volunteer to be a part of such a destructive and lawless
(continued...)
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Last modified: May 25, 2011