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Federal income tax only applies to residents of Washington, D.C.
and U.S. territories. Petitioner states that he is "a non-
resident alien (American)". His explanation also contains
citations to a number of unrelated Internal Revenue Code sections
and cases that he concludes provide a basis for his not being
liable for Federal income tax.
For 1993 and 1994 petitioner was self-employed, and he
conducted some income-earning activity from his residence. He
was also an employee and/or officer of the United States
Taxpayers Party of Wisconsin (Party). For 1993, Party issued a
Form 1099-MISC, Miscellaneous Income, to petitioner in the amount
of $3,027, which represented Party's reimbursement of expenses to
petitioner of amounts over and above those incurred by petitioner
in the conduct of Party's activities during 1993. For 1994,
Party changed its approach, and no Form 1099-MISC was issued to
petitioner. Petitioner also received unemployment compensation
from the State of Wisconsin during 1993 in the amount of $2,173,
which was reported to petitioner and respondent by means of Form
1099-G, Certain Government Payments.
Due to the terse nature and format of petitioner's
delinquent returns and petitioner's refusal to provide
substantiation for the amounts reported in those returns,
respondent's agent used a method of reconstruction to determine
the amount of petitioner's 1993 and 1994 income. The method used
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