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FINDINGS OF FACT
The parties have stipulated some of the facts, which we
incorporate herein by this reference. When petitioner filed his
petition, he resided in Akron, Ohio.
A. Petitioner’s Forms 1040
On or about April 12, 1996, February 22, 1997, and April 13,
1998, petitioner submitted to respondent Forms 1040, U.S.
Individual Income Tax Return, for taxable years 1995, 1996, and
1997, respectively. On each Form 1040, petitioner listed his
occupation as salesman.
To the extent he made any entries in the income portions of
these Forms 1040, petitioner entered zeros; in particular, he
entered zeros on line 7 for wages, salaries, tips, etc.; on line
22 for total income; and on line 31 for adjusted gross income.
Petitioner left blank line 38, taxable income, and entered zeros
for total taxes due. For each year, petitioner claimed refunds
equal to the amount of Federal income tax that he reported
withheld from wages--$1,675 for 1995, $559.82 for 1996, and
$232.12 for 1997.
Petitioner attached to these several Forms 1040
substantially identical two-page statements alleging, among other
things, that the Internal Revenue Code does not establish an
income tax liability or require income taxes to be paid “on the
basis of a return”; that requirements to file tax returns violate
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