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Revenue Service until May 7, 2002. Petitioner entered zeros on
line 7 for wages and salaries, line 22 for total income, lines 33
and 34 for adjusted gross income, line 39 for taxable income,
line 40 for tax, and line 58 for total tax. Petitioner also
reported, on his Form 1040, Federal income tax withheld of
$719.40 on line 59, and he claimed a refund of an overpayment in
this amount.
Petitioner attached copies of each of his Forms W-2 for 2001
to the 2001 Federal income tax return. Also attached to the 2001
Form 1040 is a two-page document in which petitioner explains his
position regarding his entering zeros on that Form. In this
document petitioner argues, inter alia, that no section of the
Internal Revenue Code establishes an income tax liability or
provides that income taxes have to be paid on the basis of a
return, that he is protected by the Fifth Amendment of the
Constitution from providing information on a return, that he had
“zero” income according to the Supreme Court’s definition of
income since he had no earnings in 2001, and that he is putting
the IRS on notice that his 2001 tax return and claim for refund
cannot be considered “frivolous” on any basis pursuant to section
6702, and various similar arguments.
Petitioner also submitted to respondent a Form 1040X,
Amended U.S. Individual Income Tax Return, for taxable year 2001,
dated April 16, 2002. The Form 1040X was received by the
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