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1994 and requesting that they pay them. Petitioners failed to
do so.
B. Respondent’s Notice of Deficiency and Petitioners’
Response
On March 27, 1996, respondent issued a notice of deficiency
to petitioners. In the notice, respondent determined
deficiencies in and additions to petitioners’ Federal income
taxes for 1992, 1993, and 1994 as follows:
Additions to Tax
Year Deficiency Sec. 6651(a)(1) Sec. 6654
1992 $16,224 $4,056 $ 708
1993 22,621 5,656 954
1994 21,054 5,263 1,092
Respondent determined that petitioners failed to substantiate
business deductions claimed on their tax returns for the years in
question. Respondent also determined that petitioners failed to
report as income a premature distribution from a retirement plan
during 1993.
By letter dated June 18, 1996, petitioners returned the
notice of deficiency to respondent. Petitioners’ letter stated
in pertinent part:
This presentment is denied and is dishonored * * *.
Further, we do hereby affirm that we cannot be required
to file or pay income taxes under the compelled benefit
of using Federal Reserve Notes because we have reserved
all our rights under the Common Law through the Uniform
Commercial Code at 1-207. We are among the national
citizenry of the continental united States. We are
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