-3-
Petitioner also submitted to respondent a four-page
attachment to the 1040 document that began: “To Whom this
‘return’ and ‘attachment’ to said ‘return’ may concern”. In the
attachment, petitioner asserted various tax protester arguments
and asked respondent to explain what Code section required him to
file a return. Petitioner disputed that he had any income tax
liability and that he was obligated to file a return. Despite
having previously complied with his obligation to file returns
and pay taxes for many years previously, petitioner asserted that
the Code’s requirements did not apply to him and that he could
opt out of his obligations to file returns and pay taxes by
sending these statements to respondent. Petitioner also asserted
that the decision in United States v. Long, 618 F.2d 74 (9th Cir.
1980), as well as other cases, showed that a form with zeros
qualified as a return.
Respondent did not treat the 1040 document as a return. In
examining petitioner’s tax liability for 2001, respondent
retrieved information return data from third-party payors
indicating that petitioner received $18,660 in nonemployee
compensation, $194 of interest, and $239,900 from a real estate
sale during 2001. Respondent sent petitioner the examination
report and correspondence asking petitioner for information.
Rather than provide income and expense information in response to
this correspondence, petitioner submitted further constitutional
and tax protester arguments. Petitioner also sent constitutional
and tax protester arguments to the Secretary of the Treasury.
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