- 5 -
balance due, informing them that they had a liability for 1995
and requesting that they pay that liability. Petitioner and his
wife failed to pay the amount owing.
On October 15, 1999, respondent received from petitioner a
Form 1040X, Amended U.S. Individual Income Tax Return, for 1995.5
On line 1 of the Form 1040X, petitioner reduced adjusted gross
income from $41,874, the amount reported on his original return,
to “0". Similarly, on line 10 of the Form 1040X, petitioner
reduced his tax liability from $4,143, the amount reported on his
original return, to “0", and on line 23, he asked that $4,143 be
refunded to him. By way of explanation, petitioner wrote as
follows in Part II of the Form 1040X:
LINE #1: Due to ignorance, we reported as “income”
sources of income as being “income” itself, when in
fact, we had no statutory income tax to report.
LINE #10: Apart from #1 above, we also had no statutory
liability with respect to income taxes, and pursuant to
Code sec. 31(a)(1), we have a Constitutional right to
have the wage tax imposed in sec. 3402(a)(1) refunded
since it represents an unapportioned, direct tax on
wages and thus would be unconstitutional if we could
not have them refunded. Because of the misleading
caption on sec. 3402(a)(1), we did not realize that
what was deducted from our pay was not income tax, but
a direct tax on our wages.
Petitioner attached to the Form 1040X a two-page typewritten
statement that stated, in part, as follows:
5 Although the Form 1040X listed both the names of
petitioner and his wife, it was signed only by petitioner.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011