-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.
OPINION
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”.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011