- 4 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011