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has two bank accounts at the Credit Union which are titled in the
name "Universal Magnetics". These accounts are numbered
17076-5-01 and 17076-2-10. During the subject years, the
following total deposits were made into these four accounts:
Account Numbers 1992 1993 1994
17075-2-01 $25,770 $27,069 $32,011
17075-2-10 10,226 39,952 8,628
17076-5-01 17,734 76,927 123,916
17076-5-10 280 6,119 900
Total 54,010 150,067 165,455
After these total deposits were reduced by petitioner's net
wages, transfers, interest, and redeposits, the net deposits into
these accounts totaled $23,892, $101,164, and $151,548 during the
respective years.
Petitioner submitted a letter dated July 13, 1994, to the
Director of Foreign Operations District, Internal Revenue
Service, stating that petitioner is not a "citizen of the
United States" and is not a 'person', nor an 'individual', nor a
'taxpayer' as those terms are defined at 26 U.S.C. 7701."
Petitioner also submitted a letter dated November 7, 1995, to the
Office of Regional Commissioner stating that petitioner was not a
"taxpayer" as that term is defined in the Code, and that the
Sixteenth Amendment to the United States Constitution does not
give the Federal Government the right to tax him.
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Last modified: May 25, 2011