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Internal Revenue Service (IRS); and (4) amended returns from the
Wards for 1996 and 1997. In the letters to the IRS, the Wards
claimed that they did not have any remuneration paid to them that
was includable in gross income for 1996 and 1997--thus they did
not have any gross income for 1996 and 1997--and they made
various tax protester type arguments to support their claim. In
the amended returns, the Wards listed the “correct amount” of
their adjusted gross income, taxable income, and tax as zero.
On May 1, 2001, the Court received a motion to dismiss for
mootness from the Wards. The Wards claimed that “due to a
misunderstanding and misapplication of the law, the 1040 returns
that were filed were inaccurate and in error,” “the source of
[the Wards’] income is exempted, excluded, or eliminated from
gross income by law,” and that they had filed amended returns
correcting the error. On May 2, 2001, the Court denied this
motion.
On May 7, 2001, the Court received a motion to dismiss for
mootness from each of the trusts. The trusts made similar claims
as the Wards; i.e., that the Forms 1041, U.S. Income Tax Return
for Estates and Trusts, were filed in error and the trusts’
income was exempted, excluded, or eliminated from gross income.
On May 9, 2001, the Court denied these motions.
On June 4, 2001, petitioners filed a motion for continuance
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