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stated that he had no income from a source within the United
States or effectively connected to a trade or business within the
United States. On July 19, 1994, petitioner executed a document
entitled "AFFIDAVIT OF REVOCATION & RESCISSION OF SIGNATURE AND
POWER OF ATTORNEY" in which document he stated that he revoked
all signatures on any and all instruments related to his Social
Security number and his Federal income tax returns. On April 18,
1995, respondent received from petitioner a document entitled
"NOTICE: A SPECIAL LEGAL ADMINISTRATIVE EVIDENTIARY INSTRUMENT"
in which document petitioner asserted that he does not reside and
never resided "in this state", "in the state" or "any federal
area", that he is not a "U.S. Citizen", "U.S. Person", or "U.S.
Individual", and that he "is a sovereign Indiana citizen, living
and working in the Indiana Republic, which is distinct and
separate from any Federal area."
Petitioner did not file Federal income tax returns for the
years in issue. On January 5, 1996, respondent sent a letter to
petitioner concerning his failure to file returns for the years
in issue and requesting that he either file returns or assist the
tax auditor in preparing returns for him. Respondent's letter
also indicated that if petitioner failed to cooperate, returns
would be prepared based upon information received by the Internal
Revenue Service (IRS). On January 26, 1996, respondent mailed to
petitioner a report proposing adjustments for the years in issue.
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