- 2 - motion. Background The record establishes and/or the parties do not dispute the following. Petitioner resided in Henderson, Nevada, at the time he filed the petition in this case. On or about August 15, 1999, petitioner filed a Federal income tax (tax) return for his taxable year 1998 (1998 return). In his 1998 return, petitioner reported total income of $0, total tax of $0, and claimed a refund of $5,946 of tax withheld. Petitioner attached a two-page document to his 1998 return (petitioner’s attachment to his 1998 return). That document stated in pertinent part: I, Daniel A. Fink, am submitting this as part of my 1998 income tax return, even though I know that no section of the Internal Revenue Code: 1) Establishes an income tax “liability” as, for exam- ple, Code Sections 4401, 5005, and 5703 do with respect to wagering, alcohol, and tobacco taxes; 2) Provides that income taxes “have to be paid on the basis of a return: - as, for example, Code Sections 4374, 4401(c), 5061(a) and 5703(b) do with respect to other taxes; I am filing anyway because I know the government has prosecuted other [sic] for failing to file income tax returns by (erroneously) invoking Code Sections 7201 and 7203. Therefore, this return is not being filed voluntarily but is being filed out of fear that if I did not file this return I could also be (illegally) prosecuted for failing to file an income tax return for the year 1998. 3) In addition to the above, I am filing even though the “Privacy Act Notice” as contained in a 1040 bookletPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011