Gaylon L. Harrell - Page 9

          (Petitioner and others contended that they were exempt from                 
          Federal income tax because Illinois is not "State" as defined in            
          the Internal Revenue Code; District Court dismissed complaint and           
          imposed sanctions under Fed. R. Civ. P. 11 on petitioner and                
          everyone else who had signed complaint).                                    

               Respondent has shown by clear and convincing evidence that             
          (1) the amount required to be shown as tax by petitioner on a               
          1993 tax return exceeded the amount withheld from petitioner’s              
          wages as income tax, and (2) petitioner’s failure to timely file            
          his income tax return for 1993 was fraudulent.                              
                                   I. Sec. 6651(f)                                    
               Respondent contends that petitioner’s failure to file an               
          income tax return for 1993 is fraudulent.                                   
               Petitioner contends that he was not obligated to file tax              
          returns, because the “unredeemable Federal Reserve notes he may             
          have received” are “valueless” and so did not “trigger any                  
          involuntary requirement to report such U. S. obligation activity            
          to the respondent.”  Petitioner contends that, even if Federal              
          Reserve Notes were redeemable from the Treasury in silver coins,            
          he still would not have to file tax returns, because “Under the             
          Fifth Amendment, sustains my right not to have to make a report             
          to the Federal Government.”  Petitioner also contends that “his             
          employment by the United States Postal Service in 1993 was not an           
          interstate commerce activity”.                                              

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