Robert Harold Hathaway - Page 6

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          he should be allowed to challenge the existence of the underlying           
          liabilities that he reported on tax returns he filed.                       
               With regard to his tax liability (i.e., the unpaid tax)                
          petitioner (in his trial memorandum) argues:                                
                    1.   There is no Legislative Regulation (LAW) that                
               requires me to pay a Federal Tax on my earnings, other                 
               than through apportionment when I buy products                         
               containing a Federal Sales Tax.                                        
                    2.   The 1040 IRS Personal Income Tax form is                     
                    3.   In April 1996 and 1997 respectively, I filled                
               out and signed 1040 U.S. Individual Income Tax Returns.                
               I signed and filed the above returns under extreme                     
               duress.  I was afraid that if I did not, I would go to                 
               jail.  I would lose my practice plus all of my                         
                    4.   Since that time I discovered that the 1040                   
               form as provided by the IRS is fraudulent.  The word                   
               “INCOME” has been defined by the Supreme Court in no                   
               less than 12 separate cases to mean “CORPORATE                         
               PROFITS.”  Yet the IRS fools the public into believing                 
               that their earnings are INCOME and are therefore                       
               taxable.  I also discovered that there is no                           
               Legislative Regulation requiring me to pay Federal                     
               Taxes except through apportionment, Federal Sales                      
                    5.   I reassessed my 1996 through 2000 taxes to                   
               zero INCOME for those years using 1040X forms.  Since I                
               am not incorporated, I have no corporate profits.                      
               Therefore, I have no INCOME.                                           
               With regard to the filing of the Federal tax lien,                     
          petitioner (in a letter attached to his Request for a Collection            
          Due Process Hearing) argues:                                                
                    I also received a Notice of Federal Tax Lien                      
               rubber stamped by Candace R. Donaldson for Charles                     
               Gear.  This lien was also filed with the Clerk of                      

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