- 4 -
the Form 1040, including those lines that report wages,
dividends, total income, and adjusted gross income. He also
indicated his taxable income and tax to be zero. Petitioner
claimed a refund of $2,397.09, which was the amount of Federal
income tax that had been withheld from his wages by his
employers.
Petitioner attached to his Form 1040 for each of the 1997
and 1998 years a two-page typewritten statement that lists
numerous reasons why he believes that he is not required to pay
income tax.
Petitioner submitted to respondent a five-page typewritten
document which purports to be a legal notice that he is a
nontaxpayer (legal notice) for 1999 and 2000. The legal notice
contained numerous statements that show petitioner's continuing
belief that he is not required to file a return or pay income
tax.
Petitioner does not dispute receiving the amounts of income
respondent determined in the notices of deficiency. Petitioner
filed a petition with this Court alleging that respondent erred
in determining his deficiencies and his taxable income and
demanding the case be transferred to respondent's Appeals Office.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011