Randal W. Howard - Page 3

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               Petitioner filed an income tax return for 1987 on August 16,           
          1994, in which he reported zero income and a zero tax liability.            
          On the signature line of the return, above his signature, there             
          appear the words "Under Protest" with an asterisk referencing a             
          footnote:  "See attached statement of Randal W. Howard."                    
          Attached to the return is a Form 1099-MISC issued by Family Life            
          Broadcasting System, as payer, and Randal W. Howard, as                     
          recipient, of $16,799.90 for "nonemployee compensation".  The               
          return also includes a Schedule D, Capital Gains and Losses, in             
          which petitioner identified the $16,799.90 as an amount received            
          for his "labor", and as to which petitioner claimed a cost or               
          basis of $16,799.90 and zero capital gain.  The footnoted                   
          statement referred to on petitioner's tax return consists of five           
          typewritten pages wherein petitioner disclaims any liability for            
          Federal income taxes.  On the same date, petitioner filed a 1988            
          income tax return that included a Form 1099-MISC from the same              
          payer for nonemployee compensation of $19,938.51.  That document            
          contains the same references and attached statements as the 1987            
               In the written statement attached to petitioner's returns,             
          as well as in his petition, petitioner alleges classic protester            
          arguments such as:  He was born "without" the United States in              
          Passaic County, New Jersey; he is not a citizen or resident of              
          the United States or the State of Arizona, even though his                  

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