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$20,815.04 in Federal income tax from petitioner’s wages in 2000.
As petitioner acknowledged in his petition, he did not file a tax
return for 2000. This failure to file is also reflected by a
Form 3050, Certification of Lack of Record, dated September 23,
2004. However, during 2001, petitioner wrote a lengthy
“Affidavit Statement”, addressed to the Internal Revenue Service,
purportedly with respect to the 2000 taxable year, containing tax
protester rhetoric. Respondent issued a notice of deficiency on
March 24, 2003, and determined the above-stated deficiency and
additions to tax. Petitioner timely filed a petition disputing
the determinations.4
At trial, petitioner did not personally appear, nor did his
representative introduce any evidence on his behalf. Respondent,
in contrast, provided several documents in support of
respondent’s position. Among other things, respondent offered
petitioner’s Form W-2, Wage and Tax Statement, for the 2000
taxable year from Unisys showing the amount paid to petitioner
and electronic representations of petitioner’s checks from Unisys
showing the amounts deposited.5
4 The Court on June 25, 2003, filed as a petition a letter
received from petitioner. By an order dated June 30, 2003, the
Court directed petitioner to file an amended petition complying
with the Rules of the Court as to form and content of a proper
petition. Petitioner filed an amended petition on Nov. 10, 2003.
5 The copies of petitioner’s Form W-2 and electronic
representations of petitioner’s checks from Unisys for 2000 were
(continued...)
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