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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
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