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C. Petitioner's 1992 Return
Petitioner did not file a Federal income tax return, Form
1040, for 1992. Instead, he filed a U.S. Nonresident Alien
Income Tax Return, Form 1040NR. On that return, he reported no
income or other amounts and wrote "na" or "not applicable" on the
lines for home address and income, adjustments, tax, credits, and
other taxes. Petitioner did not pay any Federal income tax for
1992.
D. Trial
Petitioner did not offer any evidence contrary to
respondent's determination. The Court advised petitioner that he
had the burden of proof and noted that he had presented no
evidence to meet that burden.
Respondent moved for summary judgment at trial on October
23, 1997, because petitioner had admitted receiving the income as
determined in the notice of deficiency, offered no contrary
evidence, and made only tax protester arguments. When respondent
made that motion, it was clear that petitioner had refused to
submit further evidence and was relying only on tax protester
arguments.
Discussion
A. Petitioner's Tax Protester Arguments
Petitioner submitted a pretrial memorandum in which he
listed as issues for trial: (1) Whether section 61 applies to
him; (2) whether he must file a Form 1040; (3) whether he is
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