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Petitioner retired in 1988 from the Federal Aviation
Administration, an agency of the United States. Petitioner was
an air traffic controller and had 32 years of Federal service.
Petitioner admitted receiving the amounts determined by
respondent in the notice of deficiency but steadfastly maintained
throughout the trial that these amounts did not constitute income
and that he was not liable for any Federal income tax. At trial,
he stated: "I just want it understood that I consider all this a
fraud. The notice of deficiency, the whole thing, the filing of
a form 1040, a return, a false assessment; it's all fraud, Your
Honor."
In his petition, petitioner alleged that "The Commissioner
is not authorized to use a notice of deficiency to collect a
Qualified State Individual Income Tax which is treated, for
deficiency purposes, as a Subtitle A tax pursuant to 26 CFR
1.6001-1." Petitioner did not elaborate on the meaning of this
allegation, since the notice of deficiency relates to Federal
income taxes, and there is no determination in the notice of
deficiency that respondent is attempting to collect a State
income tax. In a pretrial memorandum filed by respondent,
respondent explains that petitioner contends he is a nonresident
alien because he lives in the Utah Republic, not the United
States. The Court takes that to indicate that petitioner
believes that respondent is unlawfully attempting to collect
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Last modified: May 25, 2011