- 3 - Form W-2, petitioner submitted a Form 4852, Substitute Form W-2, requesting a Form W-2 correction to indicate that he received no “wages, tips or other compensation.” Throughout this course of events, petitioner knew that the Form W-2 statement was entirely accurate. Petitioner also filed an unsigned Form 1040, U.S. Individual Income Tax Return, indicating that he had no income, and no tax liability. Apparently, the Internal Revenue Service Center treated the unsigned Form 1040 as if it were a valid return, and thus failed to determine a 25-percent addition to tax under section 6651(a) for petitioner’s failure to file a timely tax return. Instead, respondent determined in the notice of deficiency that petitioner was liable for a 20-percent accuracy- related penalty under section 6662(a). Also in the notice, respondent determined an addition for failure to pay estimated taxes under section 6654(a). In his petition, petitioner states that he is not a tax protester. He says our tax laws are very clearly written, and provide that he need not pay tax on his income because he was not engaged in an “excise taxable activity” for the tax period in question. On March 5, 2001, in compliance with the Court’s pretrial order, petitioner filed a trial memorandum that we are treating as his brief. Petitioner argues in his brief that he owes noPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011