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Petitioner's Filing History
Petitioner's repeated failures to file returns did not begin
with the first year in issue. Petitioner's history of nonfiling
began more than 20 years ago, with his filing of a "tax
protester" return for 1975.
Petitioner filed proper income tax returns for 1973 and
1974. Petitioner's 1975 return was a "tax protester" return,
accompanied by voluminous materials advancing arguments now
generally dismissed by courts as having no merit, e.g., that
Federal Reserve Notes are neither "lawful money" nor "dollars",
that the Fifth Amendment relieves taxpayers of the obligation to
file tax returns, etc. Because a tax liability could not be
computed from petitioner's 1975 return, the Commissioner
reconstructed petitioner's income for that year, and determined a
deficiency. Petitioner contested that deficiency in this Court;
we sustained the Commissioner's determination in 1978.
Petitioner also filed a "tax protester" return for
1976. The Commissioner did not consider this document a valid
"return". In addition, petitioner did not file any Federal
income tax return document for 1977.
In January 1980, petitioner was convicted of willful failure
to file Federal income tax returns for 1976 and 1977, and of the
criminal supplying of a false withholding certificate to his
employer for 1977. Petitioner was sentenced to prison for 1
year. In a letter written to the U.S. probation officer prior to
sentencing, petitioner stated that he believed he was acting as
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