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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.
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Last modified: May 25, 2011