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6651(a)(1) (failure to file a return), 6651(a)(2) (failure to pay
tax shown on a return), and 6654 (failure to pay estimated income
tax) for the 1998, 1999, 2000, and 2001 taxable years as follows:
Year Deficiency 6651(a)(1) 6651(a)(2) 6654
1998 $44,291 $9,965.48 $11,072.75 $2,010.24
1999 $29,625 $6,665.63 $7,258.13 $1,422.71
2000 $39,652 $8,921.70 $7,335.62 $2,132.64
2001 $45,724 $10,287.90 $5,715.50 $1,809.44
Petitioner timely filed a petition with this Court asserting
“all of his inalienable rights and commercial rights at Natural
Law, Common Law and Maritime Law, as well as any statutory rights
that may exist and apply.” and raised numerous typical tax
protester arguments including:
(1) The Secretary, including the IRS, is not authorized
to practice law in this state. Yet, every single
publication, and practically every letter, includes
statements that can be considered as nothing but the
rendering of legal advice, especially regarding the
accounting method applicable and thus the form suitable
for using that accounting method. Whatever else this
fact may support, the IRS has tendered legal advice to
petitioner, giving rise, at the very least, to a
definite conflict of interest. (2) The Secretary acts
as a collection agent for an undisclosed principal,
which principal is an unknown beneficiary of the
alleged fiduciary obligation at issue. * * * Without a
known beneficiary, petitioner has no fiduciary
obligation.[2] (3) There being no principal amount due,
there is no basis for penalties. (4) There being no
2 Petitioner warns respondent that it is a potentially
serious offense to use the United States Postal Service to
attempt to coerce an alleged fiduciary to divert funds from a
known beneficiary to an unknown beneficiary.
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Last modified: May 25, 2011