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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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