Emil P. Tolotti, Jr. - Page 3

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          Summary Judgment, as supplemented.                                          
               On April 15, 1996, petitioner filed a Form 1040, U.S.                  
          Individual Income Tax Return, for the taxable year 1995.                    
          Petitioner entered zero on virtually every line of the form and             
          claimed a refund in the amount of $19,212.  Petitioner attached a           
          declaration to the form in which he stated that he is a “Union              
          State (Nevada) citizen by birth who lives outside any federal               
          enclave”, not a citizen or resident of the United States as                 
          defined in the Internal Revenue Code, and that as a “non-                   
          taxpayer”, he is not liable for Federal income tax.   In the                
          declaration, petitioner also stated that “No IRC section                    
          establishes ‘liability’ for an ‘income’ tax applicable to me or             
          my activities” and that “No IRC section requires me to pay an               
          ‘income’ tax”.                                                              
               On May 8, 1998, respondent issued a notice of deficiency to            
          petitioner.  In the notice, respondent determined a deficiency of           
          $2,299 in petitioner’s Federal income tax for 1995, an addition             
          to tax under section 6654(a) in the amount of $124.51, and an               
          accuracy-related penalty under section 6662(a) in the amount of             
          $459.80.  The deficiency in income tax was based on respondent’s            
          determination that petitioner failed to report (1) a taxable                
          pension distribution in the amount of $21,669 received from the             
          U.S. Office of Personnel Management and (2) taxable dividends in            

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