- 5 - intent to levy regarding petitioner’s tax liabilities for 1994 and 1996 (February 12, 2001 Appeals Office hearing). At that hearing, petitioner showed the Appeals Officer Form 1040A, U.S. Individual Income Tax Return (Form 1040A), that he had prepared for each of his taxable years 1994 and 1996. Petitioner’s signature appeared on each of those forms. Next to petitioner’s signature in Form 1040A for 1994 was the date May 3, 2000. Next to petitioner’s signature in the Form 1040A for 1996 was the date April 1, 2000. In Form 1040A for each of the years 1994 and 1996, petitioner (1) reported $0 of wage or any other income, (2) claimed no deductions or exemptions, and (3) requested a refund in an amount equal to the total tax that he claimed was withheld for each of those years. Attached to Form 1040A for each of petitioner’s taxable years 1994 and 1996 was a two-page document. That document stated in part: I, Walther Guerrier, Jr., am submitting this as part of my * * * return, even though I know that no section of the Internal Revenue Code: 1) Establishes an income tax “liability” as, for exam- ple, Code Sections 4401, 5005, and 5703 do with respect to wagering, alcohol, and tobacco taxes; 2) Provides that income taxes “have to be paid on the basis of a return” as, for example, Code Sections 4374, 4401(c), 5061(a) and 5703(b) do with respect to other taxes; I am filing anyway because I know the government has prosecuted others for failing to file income tax returns by (erroneously) invoking Code Sections 7201 and 7203. Therefore, this return is not being filed voluntarily, but is being filed out of fear that if I did not file this return I could also be (illegally) prosecuted for failing to file income tax return * * *.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011