- 3 - USA, Inc.; Carmax Auto Superstores, Inc. (Carmax); and Primerica Shareholder Services. Based on the information returns, respondent determined that petitioner earned the following in wage and dividend income for said years: Year Amount 1998 $22,055 1999 39,102 2000 34,637 2001 24,943 The notices of deficiency were issued December 17, 2003. Petitioner is a part-time consultant in sales and marketing. During the years in question, petitioner also sold copiers on behalf of Minolta and Ikon and automobiles on behalf of Carmax. Petitioner reluctantly admitted she was paid by each of the companies for her services but maintains that such payments do not constitute taxable income. At trial, petitioner argued that the notices of deficiency were invalid; however, she offered no evidence to substantiate that claim. Petitioner’s testimony throughout trial was limited to legal arguments that respondent had failed to provide her with “full disclosure” pursuant to 26 U.S.C. section 6303(a) (2000) and accusations that this Court and the laws of the United States are unduly prejudiced against her and were “seeking to enslave” her. Furthermore, petitioner claimed that the notices of deficiency for the subject years were “officially dead and mute”Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011