- 2 -
At trial, respondent sought an increase in petitioner's income
tax deficiency and increases in the additions to tax under
sections 6651(a)(1) and 6654(a). The basis for the increase was
an additional $70,162.65 of income reflected on a Form 1099-MISC
(Miscellaneous Income) from Mt. Hope Trucking, Inc., for
petitioner's 1994 tax year that had not been included in the
notice of deficiency. Petitioner conceded that he received all
amounts determined by respondent, including the increased amount
from Mt. Hope Trucking, Inc., for 1994, but he contends that no
portion of the amounts received is taxable to him. The issues,
as posed by petitioner, are (1) whether there are any provisions
of the Internal Revenue Code that classify petitioner as a
taxpayer or require him to file a return; (2) whether respondent
must provide reference to the statutory requirements to
petitioner before he is required to file a return and/or be
liable for a Federal tax; and (3) whether, as a resident of the
State of Kansas, petitioner is entitled to claim that he is a
nonresident alien and not subject to Federal tax.
FINDINGS OF FACT
Petitioner resided in Wichita, Kansas, at the time his
petition was filed. He attempted to file Forms 1040NR (U.S.
Nonresident Alien Income Tax Returns) showing zero income even
though he attached Forms 1099-MISC reflecting the payment to him
of "Nonemployee compensation" for 1993 and 1994. For the 1993
tax year, petitioner provided the following explanation:
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011