- 3 -
Background
Petitioner is self-employed as a carpenter and builder
primarily performing renovation work. During the year at issue,
petitioner performed services for B & D Stone Property
Management, Inc., located in Waterville Valley, New Hampshire.
Petitioner is divorced and has two children. Petitioner's
former wife was granted primary physical custody of both
children, but petitioner, in the agreement to amend the decree,
was granted the right to claim his daughter as a dependent
beginning with the 1999 tax year.
Petitioner attempted to file as a tax return for 2000 a Form
1040, U.S. Individual Income Tax Return, containing zeros on all
lines except line 6 where he claimed one exemption, line 36 where
he claimed the standard deduction, and line 38 where he claimed
the amount for a personal exemption. Petitioner attached to the
form a signed document in which he stated that he is not liable
for income taxes nor is he required to file a Federal income tax
return.
Respondent notified petitioner by mail that third-party
payors had reported income items that petitioner failed to
include on his Form 1040. Petitioner responded by letter to
respondent's communication, claiming that Federal income tax laws
are unconstitutional.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011