Anthony Tinsman - Page 16





                                        - 16 -                                        
               Not only has petitioner failed to adduce any evidence, his             
          legal arguments are frivolous.  The courts have consistently and            
          uniformly held that wages are income and that a taxpayer has no             
          basis in his labor.  See, e.g., Beard v. Commissioner, 793 F.2d             
          139 (6th Cir. 1986), affg. per curiam 82 T.C. 766 (1984); Coleman           
          v. Commissioner, 791 F.2d 68, 70 (7th Cir. 1986); Carter v.                 
          Commissioner, 784 F.2d 1006, 1009 (9th Cir. 1986); United States            
          v. Burton, 737 F.2d 439, 441 (5th Cir. 1984); Funk v.                       
          Commissioner, 687 F.2d 264, 265 (8th Cir. 1982), affg. per curiam           
          T.C. Memo. 1981-506.                                                        
               Petitioner’s argument that Forms 1099R are invalid unless              
          signed under penalty of perjury is incorrect and is irrelevant to           
          whether he received a distribution.  Under section 6065, except             
          as otherwise provided, a document required to be made under the             
          internal revenue laws or regulations must contain or be verified            
          under a written declaration that it is made under the penalties             
          of perjury.  The Secretary has provided by way of regulation that           
          if a document is required by the regulations contained in chapter           
          61, or by the form and instructions issued with respect to the              
          document, to be verified by written declaration under penalties             
          of perjury, the document shall be so verified by the person                 
          signing it.  See sec. 1.6065-1, Income Tax Regs.  Requirements              
          for reports on IRA distributions, however, are not found in                 







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