David C. Sylvester - Page 3




                                        - 3 -                                         
          Nations.  Other members include the Mohawk, Oneida, Onondaga,               
          Cayuga, and Tuscarora nations.                                              
               In 1994, petitioner was employed by Schindler Elevator                 
          Corporation (Schindler) and was, apparently later in 1994, also             
          employed by Dover Elevator Company (Dover).                                 
               Schindler paid petitioner $16,005 in wages for the 1994 tax            
          year and withheld FICA taxes from petitioner's wages, but did not           
          withhold any Federal income tax.  Dover paid petitioner $440 in             
          wages in 1994.  Dover withheld FICA and $27 of Federal income               
          tax.  The State of California also paid petitioner unemployment             
          compensation in the amount of $7,360 in 1994.                               
               In 1996, petitioner was contacted by the Internal Revenue              
          Service (IRS) because he had failed to file a 1994 Federal income           
          tax return.  In response to the IRS letter, petitioner mailed a             
          copy of a 4-page affidavit to the IRS which he had signed on                
          April 6, 1988.                                                              
               In the affidavit, petitioner contended that he was exempt              
          from paying Federal income tax because he was a member of the               
          Seneca Nation.  Petitioner has apparently mailed a copy of this             
          affidavit to the IRS for every tax year from 1988 to 1994.                  
          Petitioner has not filed a Federal income tax return since 1988.            
               On September 16, 1996, the IRS mailed a letter to petitioner           
          which stated that based on (unspecified) information provided by            
          petitioner, petitioner was not legally required to file a Federal           






Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011