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estimated income tax payments, nor was tax withheld from her 1993
wages. On or about March 31, 1993, petitioner began working as a
full-time paralegal for The Pilot Connection Society, also known
as the Liberty Foundation of Parker, Colorado (Liberty
Foundation).
During the years in issue, petitioner was associated with an
attorney, Harmon Taylor (Mr. Taylor). Petitioner and Mr. Taylor
discussed whether petitioner was required to file Federal income
tax returns. Petitioner received documents from Mr. Taylor that
related to a State court proceeding in Texas. Petitioner was not
a party to the Texas proceeding, but The Pilot Connection Society
was associated with the case. The documents concerned tax
protester type materials, and petitioner relied on these
documents in her decision not to file tax returns.
Petitioner had also written to the Internal Revenue Service
(IRS) asking "tax protester type questions" regarding her tax
liability, to which the IRS did not respond. In January 1994,
petitioner received a form letter from the IRS that informed her
that she may not have to file a tax return. It contained the
statements:
You may not have to file a Federal tax return this
year.
According to our records, last year you were not
required to file a Federal tax return. If you have the
same sources of income and about the same amount of
income this year as you did last year, you probably
don't have to file this year either.
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