- 3 -
for 1994 and reported a tax liability of “N/A”. On May 26, 1998,
the IRS issued petitioner a notice of deficiency for 1994.
Petitioner failed to file a petition with the Court. On November
23, 1998, the IRS assessed a tax of $141. The IRS sent notice
and demand for payment letters to petitioner on November 23, and
December 14, 1998.
On or about August 20, 1997, petitioner filed a Form 1040NR
for 1996 and reported a tax liability of “N/A”. On August 11,
1998, the IRS issued petitioner a notice of deficiency for 1996.
Petitioner failed to file a petition with the Court. On February
8, 1999, the IRS assessed a tax of $574. The IRS sent notice and
demand for payment letters to petitioner on February 8 and March
1, 1999.
Petitioner made various alterations to the Forms 1040NR for
1992, 1993, 1994, and 1996. Petitioner crossed out “Income Tax”
on the title. For “country” he wrote “USA National, aka natural
born free Citizen Constitutionally, California/Republic”.
Petitioner wrote “N/A” on various lines of the forms requiring
information about himself and his income. Petitioner altered the
jurat on the forms before signing them. Under the box “Your
occupation in the United States” petitioner wrote “none” and made
various references to the United States Constitution. At the
bottom of the form, he typed “With expressed reservations of my
Unalienable Rights, of my Constitutional Privileges and
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011