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During 1997, petitioner received wages in the amount of
$63,101.50 from his employer, National Software, and interest
income in the amount of $20 from the State of California,
resulting in total taxable income for the year of $63,121.50.
National Software withheld $2,365 in Federal income tax from
petitioner’s salary during 1997. Petitioner did not file a tax
return for 1997. Respondent issued a notice of deficiency on
December 30, 2002, and determined additions to tax. Petitioner
timely filed a petition disputing the deficiency and additions to
tax, which petition included lengthy tax protester arguments.
Petitioner is not the subject of any criminal investigation.
OPINION
I. Contentions of the Parties
Petitioner contends that he is not required to file a
return. He argues that he has already paid the taxes due through
his withholdings, in that his filing status of “married, filing
jointly” and his 10 total exemptions for himself, his wife, and
his eight children were more than sufficient to reduce his tax
liabilities to an amount fully covered by the withheld
Federal income tax. In addition, petitioner raises tax protester
arguments under the Fourth, Fifth, Ninth, Thirteenth, and
Sixteenth Amendments to the Constitution in opposition to the
filing requirement.
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