Walther Guerrier, Jr. - Page 5




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          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 * * *.                





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