- 6 -
determined that it was appropriate for respondent to proceed with
the collection of petitioner’s outstanding tax liability for
1992.
G. Petitioner’s Petition
On July 12, 2001, petitioner filed with the Court a petition
for lien or levy action seeking review of respondent’s notice of
determination.4 The following allegations reflect the crux of
the petition:
For Americans, including the self-employed, the
only tax authorized under the sections referred to
above [sections 1, 6001, 6011, and 6012] is Form 2555,
titled “Foreign Earned Income,” not Form 1040, as
Americans have been led to believe.
The only code sections that establish liability
for the income tax or the withholding of it refer to
nonresident aliens, foreign corporations, and their
withholding agents, who are required to file a 1040
return (26 USC sections 7701, 1441, 1442, 1443, and
1461).
Internal revenue employees were instructed long
ago by the Treasury Secretary that Form 1040 was for
the above purpose; it was never intended by law to be
used for U.S. citizens who earn their income within the
50 states and whose income is not by law subject to the
income tax.
Wages of most citizens have never been intended by
law to be subject to the income tax.
* * * * * * *
Wages of most Americans are not, by law, subject
to the income tax. Although wages are income, they do
not meet the formal legal definition for inclusion as
4 At the time that the petition was filed, petitioner
resided in Citrus Heights, California.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011