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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.
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Last modified: May 25, 2011