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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
return.
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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Last modified: May 25, 2011