- 3 -
On March 25, 1996, petitioner wrote to respondent stating
that she was not liable for income tax because she was a “state
sovereign” and not a citizen or resident of the District of
Columbia.
Respondent sent a notice of deficiency to petitioner for
1994 on January 17, 1997, in which respondent determined that
petitioner had a deficiency of $13,257 and was liable for
additions to tax of $3,257 under section 6651(a) and $670 under
section 6654(a). Petitioner received the notice of deficiency
but did not file a petition in the Tax Court for 1994. On
February 13, 1997, petitioner returned the notice of deficiency
to respondent stamped “Refused for CAUSE--NOT dishonored!”
Petitioner attached to the notice of deficiency a letter in which
she requested copies of the assessment and the delegation order
from the Secretary of the Treasury to the Director of the
Internal Revenue Service (IRS) service center who signed the
notice of deficiency.
On April 21, 1997, petitioner wrote to respondent stating
that she was a “Sovereign Citizen of the Florida Republic”, she
did not reside or earn income in “any Territory, Possession,
Instrumentality, or Enclave” under the jurisdiction of the United
States, and she was “not a citizen of the Federal United States
subject to its jurisdiction.” On May 6, 1997, respondent wrote
to petitioner that the information in petitioner’s letters did
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011