- 5 - willing to file any and every form or return that we are required by law to file. We desire to pay every penny of tax that we are required by law to pay. We have no desire to obstruct or hamper any valid government agency or function. Just send us the law making us liable for paying income tax. On January 23, 2002, Jerry Arthur Jewett (Mr. Jewett) executed a power of attorney, Form 2848, Power of Attorney and Declaration of Representative. On February 25, 2002, Mr. Jewett sent to the IRS Appeals Office a letter incorporating and adding to petitioners’ frivolous arguments and asserting: 1. The individual or individuals named above are not “persons or a person” liable for the income tax or required to file a Form 1040, by virtue of non- residence in, or lack of income earned within, or effectively connected to, any U.S. Territory, Possession and/or enclave deriving authority from Article I, Sec. 2 Cl. 17 or Article 4, Sec. 3, Cl. 2 of the Constitution of the United States. The individual or individuals named herein are natural born Citizens of one of the 50 Republic states, under the Constitution and Law. Although the pages of the letter were unnumbered, it consisted of 33 pages of tax protester boilerplate. A hearing pursuant to petitioners’ request was conducted on March 21, 2002, with a court reporter present. A transcript of the proceedings was made. At the hearing, Mr. Jewett repeated his frivolous arguments. Among other things, Mr. Jewett argued: MR. JEWETT: * * * So the only case which addresses the issue of wages not being income and a tax, an individual is not a taxpayer within the meaning of the Internal Revenue Code is the John Cheek case and it supports the position of my clients.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011