- 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 thesePage: Previous 1 2 3 4 5 6 7 Next
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