Michael L. Goers - Page 2

                                        - 2 -                                          

                                   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.                                      
               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            
                           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                      

Page:  Previous  1  2  3  4  5  6  Next

Last modified: May 25, 2011