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income in the amount determined by respondent, he was not
obligated to file an income tax return (or pay any tax):
We [petitioner and his wife] didn’t file a return
because we feel like we are not liable to file a
return. Just based on research and the taxation
clauses in the Constitution that specifically address
how taxes can be taken, and based on Supreme Court
cases after the 16th Amendment that says that it didn’t
grant Congress any more taxing authority, its our
position, our good faith position as citizens, that we
are not liable to file for this income.
On brief, petitioner restates his claim that he has no
obligation to file an income tax return:
After careful study and review of the Constitution
of the United States and the Internal Revenue Laws,
Petitioner has been brought clearly to the conclusion
that the Internal Revenue Laws pertain to taxpayers and
not to non-taxpayers. If one searches the index of the
IRC under heading of “Liability for tax” one finds
listed 51 different taxes, none of which refer to an
“income tax”. All tax returns filed by Petitioner
prior to 1998 were filed due to lack of wisdom,
knowledge and understanding. The enormity and
ambiguity of the Internal Revenue Codes [sic] combined
with a service that has operated with intimidation and
fear tactics hinders the common man or woman from
question [sic] the legality.
Section 6012(a) requires every individual having gross
income exceeding certain minimum amounts to file an income tax
return. For 2000, petitioner’s gross income exceeded the
applicable section 6012 minimum for filing a return.1 The cases
1 During 2000, petitioner received ordinary dividends and
capital gains in the amounts of $13,572 and $11,378,
respectively. Both dividends and gains derived from dealings in
property are items of gross income. See sec. 61(a)(3) and (7).
Together, the two items total $24,950, which is above the
(continued...)
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