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no section of the Internal Revenue Code establishes an income tax
liability or provides that income taxes have to be paid on the
basis of a return, that he is protected by the Fifth Amendment of
the Constitution from providing information on a return, and that
he had “zero” income since he had no earnings taxable as income
under the Corporation Excise Tax Act of 1909, ch. 6, 36-1 Stat.
11.
In a letter dated January 19, 1999, petitioner submitted to
respondent a Form 4852, Substitute for Form W-2, Wage and Tax
Statement, correcting the Form W-2 that ECS issued to petitioner
for 1997. The Form 4852 indicates that lines 7a, b, and c of the
Form W-2 should contain zeros. Petitioner also submitted a
document entitled “Asseveration of Claimed Gross Income” and a
document entitled “Detailed Explanation of Determination of
Taxable Sources of Income for the Year 1997” in which he
explained his position. He claimed that the Form W-2 submitted
by ECS for 1997 was incorrect because he did not have any gross
income from a source listed in the regulations promulgated under
section 861.
Petitioner submitted a Form 1040A, U.S. Individual Income
Tax Return, for taxable year 1998. Petitioner entered zeros on
line 7 for wages and salaries, line 14 for total income, lines 18
and 19 for adjusted gross income, and line 24 for taxable
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