- 4 - Respondent had little information regarding petitioner when the tables representing petitioner's characteristics were selected. Respondent was unsure how petitioner's age was determined. Apparently, petitioner's race was presumed by the revenue agent's observations. Respondent did not have petitioner's specific physical address and used only a general Bay Area statistic. The record is silent regarding how petitioner's marital status and family composition were determined. Respondent also classified petitioner as a renter; however, the record is silent as to if and where a title search was conducted. Petitioner did not file Federal income tax returns for the taxable years in issue. OPINION Issue 1. Unreported Wages and Nonemployee Compensation Respondent determined that petitioner received and failed to report wages and nonemployee compensation of $9,130, $12,158, and $22,927 for 1990, 1991, and 1993, respectively. Petitioner does not challenge the merits of respondent's determination. Petitioner testified that he is not a tax protester. Petitioner's arguments, however, consisted of hackneyed tax protester rhetoric that has been universally 1(...continued) of the numbers shown therein.Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011