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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
fraudulent.
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
possessions.
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
Taxes.
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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Last modified: May 25, 2011