- 10 - DENIAL AND DISCLAIMER OF LORIN G. SLOAN FOR THE YEAR I submit this “Denial and Disclaimer” as an attachment to the IRS Form 1040 for the year stated above. I deny that I am liable or made liable for any “1040 income tax” for the above stated year. I claim all of my rights and waive none of them merely for exercising my right to work. I submit the 1040 form to prevent the further theft of my property and loss of my liberty. My signature on the form is not an admission of jurisdiction or submission to subject status. I “disclaim liability” for any tax shown on the form. [Id. at 141.] We stated in Sloan that the above “Denial and Disclaimer” statement “[raised] serious questions about whether petitioner [was] ‘denying’ the accuracy of the information contained in the return, ‘disclaiming’ the jurat altogether, or simply protesting the tax laws.” Id. at 145. We held that, by adding the disclaimer to the jurat, the return was invalidated. In affirming our decision in Sloan, the U.S. Court of Appeals for the Seventh Circuit stated in part: It is a close question whether the “Denial & Disclaimer” should be interpreted in this light–-that is, as an attempt to retract or qualify the jurat. * * * But we think that the Internal Revenue Service should be entitled to construe alterations of the jurat against the taxpayer, at least when there is any doubt. * * * The government receives tens of millions of tax returns and if taxpayers start embellishing the jurat the staggering task of processing all these returns may become entirely unmanageable. [Sloan v. Commissioner, 53 F.3d at 800.] Against the foregoing backdrop, we consider for the first time whether disclaimer language added outside the jurat box invalidates the Form 1040 as a return because it fails to complyPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011