- 4 -
Petitioner also sent copies of the documents he submitted to
the following persons:
William T. Conklin - Paralegal
Denver, Colorado
Lowell Becraft - Attorney
Huntsville, Alabama
Guy Curtis - Attorney
Imperial, Nebraska
The main theme of the letters, and petitioner's argument, is
that he is not required to file a Federal income tax return
because it is a voluntary practice. Paying taxes is not
voluntary. See Wilcox v. Commissioner, 848 F.2d 1007, 1008 (9th
Cir. 1988), affg. T.C. Memo. 1987-225; Carter v. Commissioner,
784 F.2d 1006, 1009 (9th Cir. 1986); Malone v. Commissioner, T.C.
Memo. 1998-372; Liddane v. Commissioner, T.C. Memo. 1998-259;
Stonerock v. Commissioner, T.C. Memo. 1986-264; see also United
States v. Bressler, 772 F.2d 287, 292 (7th Cir. 1985); May v.
Commissioner, 752 F.2d 1301, 1304 & n.3 (8th Cir. 1985); United
States v. Wilber, 696 F.2d 79, 80 (8th Cir. 1982).
The letters also contain additional hackneyed arguments that
have been universally rejected by this and other courts. See
Wilcox v. Commissioner, supra; see also Fujita v. Commissioner,
T.C. Memo. 1999-164. We shall not painstakingly address
petitioner's assertions "with somber reasoning and copious
citation of precedent; to do so might suggest that these
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