- 3 - order to do more for his community, his wife to be, the State of North Dakota, and his country. Respondent’s representative informed petitioner on several occasions that the Federal tax system is not voluntary, as petitioner maintains, and that the position taken by petitioner is frivolous. In this regard, respondent’s representative sent petitioner a 33-page document entitled “The Truth About Frivolous Tax Arguments”, detailing responses to some of the more common arguments raised by individuals and groups who oppose compliance with the Federal tax laws. Discussion Petitioner does not contest that he received the aforestated amounts of wages and interest during 1997, 1998, and 1999. Nor does he contest that he received a $398 income tax refund from the State of North Dakota in 1997. Rather, he contends there is no law that requires him to pay taxes and “with corporations moving their monies to offshore islands and basically becoming tax-free”, there is no “fairness” in the tax laws. He asks to “be free from [the tax] chains that bind [him] financially.” Petitioner’s arguments relating to the validity, as well as the voluntary nature, of the Federal income tax system are similar to those who oppose compliance with the Federal tax laws and which have been rejected on countless occasions by this and other courts. Woods v. Commissioner, 91 T.C. 88, 90 (1988); United States v.Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011