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Respondent conceded that petitioner filed his 1996 tax
return on time. Petitioner mailed his W-2 forms with his return.
The amounts listed in Box 1 of each W-2 form, “Wages, tips, other
compensation” were scratched out on each of the four forms.
Attached to petitioner's tax return was the following statement:
Please note that I Robert J. Bivolcic did not, I
repeat, I did not recieve [sic] the items or amounts
recorded in box 1 [Wages, tips, other compensation], on
Forms W-2 Wage and Tax Statements 1996, I did however
recieve [sic] the items and amounts recorded in box 3
[Social security wages], on Forms W-2 1996, and did pay the
full amount of federal income tax required by law pursuant
to 26 U.S.C., Subtitle C, Section 3101, on this wage income.
Petitioner failed to include any of his wages from the four
employers on line 7, Wages, salaries, tips, etc., of his Form
1040, U.S. Individual Income Tax Return. He included in income
only the $3,300 which he received as unemployment compensation.
Petitioner filed as married filing a separate return, used the
standard deduction, and took one exemption. The 1996 tax return
showed zero taxable income and zero tax. Petitioner then claimed
a refund for $2,928.98, the full amount of Federal income tax
that was withheld from his wages.
Petitioner, in a typical tax protester argument, contends
that the taxation of his income under section 61 and the taxation
of his income under section 3101 constitute double taxation,
which he claims is unconstitutional. Respondent contends that
petitioner’s wage income is subject to Federal taxation
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Last modified: May 25, 2011