- 4 - false and misrepresent the facts and law and are hereby refuted and denied." He explained in the Declaration that his position was based on his belief that he had a basis in his labor, and upon his personal definitions of the words "wages", "compensation for services", "employee", and "employment". In the Declaration he claimed that while he had "sold" his labor "under contract", he had not received "Wages" or "Compensation for Services" in 1994 from Helicopters. He also expressed the opinion that he is a nonresident alien with no U.S.-source income. The Form W-2 indicates that Helicopters is located in Lafayette, Louisiana. Petitioner signed his 1994 Federal income tax return "under protest" and listed his occupation as "none". Petitioner did not file Federal income tax returns for 1995 or 1996. Respondent sent to petitioner a notice dated March 10, 1997, advising him that he had not yet filed a tax return for 1995. The notice informed petitioner that if he did not contact the Internal Revenue Service (IRS) immediately, the IRS might have to summons him or "Begin criminal proceedings * * * if you willfully fail to file a tax return." Sometime in late 1997 respondent received a document signed by petitioner in which he asserts that he has determined that he was not required to file a tax return for 1995 or 1996, but that if he were so required, he would file as "head of household with 4 dependents."Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011