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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 comply
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Last modified: May 25, 2011