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I am a natural born free Citizen/National of Kansas
Republic, thus our United States of America. I have
never lived in Washington, D.C. or the territories and
I am not a federal employee. At no time during the tax
year was I in the United States.
I am presently at 8555 Katherine, Wichita, Kansas and
have resided at this address for the entire * * * tax
year.
Petitioner received nonemployee compensation from trucking
companies for 1993, 1994, and 1995 in the amounts determined by
respondent and in the increased amount described above for 1994.
OPINION
Petitioner seeks to avoid the incidence of Federal income
tax by advancing arguments that have been unsuccessfully advanced
by other taxpayers. He concedes that he received the amounts
designated by others as "nonemployee compensation", but he
contends that he is not subject to tax. There is no controversy
about petitioner's sincerity or motive(s) for avoiding Federal
tax.1 Simply, we must decide whether petitioner's legal
positions are sufficient.
Petitioner is not the first to pose such arguments in the
quest to avoid Federal income tax. He contends that he is not a
citizen of the United States and that he is a citizen of Kansas
only. Following this line of reasoning, he deems himself to be a
nonresident alien vis-a-vis his relationship to the Federal
Government. In Hacker v. Commissioner, T.C. Memo. 1994-488, we
addressed this same argument as follows:
1 No penalties or additions to tax have been determined or
asserted that require such an inquiry.
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