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deductions disallowed by respondent and not contested by
petitioners.
On their Form 1040, U.S. Individual Income Tax Return, for
1994, filed on or about October 16, 1995, the Haneys reported
total tax of $50,463. On their Form 1040 for 1995, filed on or
about October 15, 1996, the Haneys reported total tax of $183.
On their Form 1040 for 1996, the Haneys reported total tax
of $2,951. On the signature page of the 1996 Form 1040, Patricia
twice wrote the words “*See attached disclaimer statement”.
Attached to the Form 1040 was a “Disclaimer Statement” and
various tax protest materials claiming that the assessment and
payment of income tax is voluntary and other legalistic arguments
taken out of their original context.
On their Form 1040 for 1997, the Haneys reported total tax
due of $3,956. The return was signed by each of the Haneys, with
the word “Trustee” following his or her signature. On
Schedule C, a loss of $13,524 was claimed from “Equipment
leasing”. The return reported wages from AMC Trust in the amount
of $2,000 for J.O. and $7,000 for Patricia.
On their Forms 1040 for 1998 and 1999, the Haneys reported
zero tax liability. On their Form 1040 for 2000, filed in
September 2002, the Haneys reported zero income tax and self-
employment tax of $230. On their Form 1040 for 2001, filed in
October 2002, the Haneys reported total tax of $9,967.
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