Gabriel Lopez - Page 5




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            petitioner had that supported his position; however, petitioner                            
            refused to submit anything except another Form W-4 claiming                                
            exempt status.                                                                             
                  Revenue Agent Bonovich informed petitioner that he was not                           
            eligible to claim exempt status and suggested that he file tax                             
            returns for the years he had not filed.  Subsequently, in                                  
            February of 1991, respondent issued a determination letter to the                          
            Navy changing petitioner’s exempt status to one which subjected                            
            him to withholding.  Consequently, in 1991, petitioner’s employer                          
            withheld $5,778 from his wages.                                                            
                  On November 18, 1991, Special Agents Brian Potter and                                
            Deborah Van Patten interviewed petitioner regarding the years in                           
            issue.  Petitioner stated that he had read the Internal Revenue                            
            Code and researched whether he was required to file tax returns.                           
            He said that he stopped filing tax returns because that was what                           
            he wished to do.                                                                           
                  During this interview, petitioner argued that there is no                            
            provision of the Internal Revenue Code that required him to file                           
            a tax return and that filing a tax return would require him to                             
            give up his constitutional rights.  Petitioner gave evasive                                
            answers to questions about whether he filed, the amount of his                             
            wages, how he filled out his Forms W-4, what his Social Security                           
            number is, whether he had bank accounts, what the duties of his                            
            job were, and the location of his job.  He also refused to answer                          






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