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year in issue, and all Rule references are to the Tax Court Rules
of Practice and Procedure.
Petitioner resided in Morro Bay, California, on the date the
petition was filed in this case.
Petitioner untimely filed a Form 1040, U.S. Individual
Income Tax Return, on October 20, 1997, for taxable year 1996.
He reported $15,043 in business income, but did not include with
the form a Schedule C, Profit or Loss From Business. He claimed
no deductions, but stated on the return that he had zero taxable
income. Attached to his return was a “Tax Analysis Statement” in
which he made numerous arguments, primarily to the effect that
there is no law causing him to be liable for Federal income
taxes.
Respondent issued petitioner a statutory notice of
deficiency, calculating his tax liability based upon his reported
income as follows:
Business income $15,043
Standard deduction (4,000)
Personal exemption deduction (2,550)
Self-employment tax deduction (1,063)
Taxable income 7,430
Income tax 1,114
Self-employment income tax 2,126
Total tax liability (deficiency) 3,240
Respondent also determined that petitioner was liable for the
addition to tax and penalty noted above.
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