- 3 - notice of deficiency. Respondent assessed the deficiency determined in the notice of deficiency.2 On March 1, 2001, respondent issued to petitioner a “Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320”.3 The lien filing was made with respect to unpaid taxes stated as follows: 2After respondent assessed the taxes reported on petitioner’s returns and the deficiency for 1997, petitioner filed Forms 1040X, Amended U.S. Individual Income Tax Return, for 1997, 1998, and 1999. The returns for 1997 and 1998 state: Line #1: Due to ignorance, we reported as “income” sources of income as being “income” itself, when in fact we had no statutory income to report. Line #23: Apart from Line #1 above, we also had no statutory liability with respect to income taxes, and pursuant to our 1040X * * * [return] we would like a refund of all taxes paid with interest. The amended return for 1999 adds: Line #10: Apart from #1 above, we also had no statutory liability with respect to income taxes, and pursuant to Code sec. 31(a.)(1.), we have a constitutional right to have the wage tax imposed in sec. 3402(a.)(1) refunded since it represents an unapportioned, direct tax on wages, and thus unconstitutional if we could not have them refunded because of the misleading caption on sec. 3402(a.)(1.) we did not realize that what was deducted from our pay was not income taxes but a direct tax on our wages. 3Respondent filed a Form 668(Y)(c), Notice of Federal Tax Lien, with the prothonotary of Montgomery County, Norristown, Pennsylvania.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011