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not give her his Social Security number, the Government was
infringing on his constitutional rights, and he does not have to
pay Federal income taxes.
Ms. Stello further testified that during the years 1989
through 1992, Services mailed interest income checks to
petitioner as a result of the accounts he maintained at Services
and that those checks were mailed to petitioner's home at 2600
Valley Meadow Court, Oakview, California.3
The parties have also agreed that in 1991, petitioner
received $11,000 as a distribution from the Estate of Alden J.
Wadsworth and taxable income from the estate in the amount of
$849.82. Furthermore, in 1991, petitioner received surrender
proceeds from Connecticut Mutual Life Insurance Company, policy
number 1965406, in the amount of $81.55. Petitioner had a gain
from the policy of $903.68. In 1991, petitioner received
surrender proceeds from Connecticut Mutual Life Insurance
Company, policy number 2140790, in the amount of $56.79.
Petitioner had a gain from this policy of $616.79.
Respondent then called as her third and last witness Revenue
Agent George Christenot (Christenot) who received petitioner's
audit file from the previous agent who was examining petitioner's
tax years 1989 through 1992. After determining that petitioner
refused to cooperate with respondent in the examination of the
3 The record does not indicate the amounts of moneys
mailed to petitioner during the years in issue by Services.
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