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FINDINGS OF FACT
Petitioner resided in El Paso, Texas, at the time his
petition was filed. Petitioner did not file an income tax return
for 1994. For 1994, respondent received Forms 1099 reflecting
payment to petitioner from Best Mobile Home Service & Repair in
the total amount of $19,703 and A. M. Construction in the total
amount of $20,535. He also received bank interest income in the
amounts of $21 and $10 during 1994. Petitioner admitted that he
“received compensation for labor”, but he denied that any amounts
received constituted “income from being employed”. Because
petitioner did not file a return, respondent computed
petitioner’s 1994 Federal income tax liability using the standard
deduction and permitting one exemption.
OPINION
Petitioner’s argument is generally familiar to this Court.
He relies on a prepared packet of photocopied documents entitled
“Reliance Defense”. The first page of the packet of documents is
entitled:
Cut Them Off At The Pocketbooks
TAX FIGHTERS SHOW HOW
TO STOP UNJUST TAXES
Instructional Seminar By
WILLIAM DREXLER
At trial, although petitioner resisted the admission of evidence,
it became clear that his arguments were essentially legal in
nature and that he did not contest that he had received
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