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required to pay tax; and (4) whether the substitute for return
under section 6020(b) applies only to alcohol, tobacco, and
firearm activities. Petitioner listed no witnesses in his
pretrial memorandum. He relied on his proposed stipulation of
facts as the statement of facts in his pretrial memorandum.
Petitioner also submitted a white notebook which contained
materials stating his position in this case. The Court filed
petitioner's pretrial memorandum, white notebook, and statement
to make a record of his contentions.
Petitioner contends that the income tax is invalid and
denies that it applies to him. Petitioner said that he
researched tax law and decided to file a return for a non-
resident alien because he believed that he was entitled to
receive a refund of tax that he had previously paid. In his
response to respondent's proposed stipulation of facts, he said
that he should not have filed a Form 1040NR return because he did
not know of any obligation he had to file any return.
Petitioner also contends that: (1) He was not liable for
tax because he was not involved in any excisable activity; (2)
respondent's substitute for return is invalid because section
6020(b) only applies to alcohol, tobacco, and firearms; (3) Form
1040 is not the proper form for an individual taxpayer to file;
(4) payment of income tax is voluntary, and he did not volunteer
to pay it; (5) he did not receive due process; (6) he did not
receive notice that he was required to keep records; (7)
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