- 3 -
$43,622 and $4,852, respectively, and gambling winnings from
Western Village Associates in the amount of $1,282.
OPINION
Petitioner does not challenge the facts on which
respondent's determinations are based, nor the calculation of
tax. Petitioner's argument is merely that he is not properly
subject to tax and is not required to file Federal income tax
returns.
Petitioner submitted documents, including six letters signed
by purported "tax professionals", in support of his argument.
These letters were from:
Sherwood T. Rodrigues
Certified Public Accountant (Ohio)
Sunnyvale, California
Michael L. Kailing
Tax Accountant
Honolulu, Hawaii
Guy G. Curtis*
Attorney at Law
Imperial, Nebraska
*Petitioner introduced two letters from Guy G. Curtis, Attorney at Law.
William T. Conklin, M.A.
Communication & Language Expert
Denver, Colorado
Fred M. Ortiz
Tax Consultant
Kailua-Kona, Hawaii
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Last modified: May 25, 2011