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In response to respondent's January 26, 1996, letter,
petitioner, in a discursive letter to respondent dated February
22, 1996, claimed "Nontaxpayer" status, maintained that "Title 26
is NOT positive law", refused to "volunteer to be a taxpayer",
asserted that he was outside the jurisdiction of the IRS and the
Courts, and claimed that respondent's attempt to collect money
from him is "straight fraud".
Respondent's Information Return Master File (IRMF) indicates
that several payors issued information returns to petitioner as
follows:
Type of
Tax Year Payor Form Income Amount
1991 The Jada Co. Inc. W-2 Wages $2,990
1991 The Jada Co. Inc. 1099-MISC Rents 10,200
1991 Starkey Lab., Inc. 1099-MISC Nonemployee Comp. 2,400
1991 Starkey Lab., Inc. 1099-MISC Nonemployee Comp. 200
1992 Starkey Lab., Inc. 1099-MISC Nonemployee Comp. 3,900
1992 Matol Botanical Inter.1099-MISC Nonemployee Comp. 63
Respondent's IRMF also indicates that one payee, Inland Mortgage
Corporation, reported, on Form 1098, that petitioner paid
mortgage interest during the years in issue as follows:
Tax
Year Amount
1991 $6,521
1992 6,000
1993 6,973
1994 6,380
On June 4, 1996, respondent issued to petitioner the
statutory notice of deficiency for the years in issue.
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