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Background
At the time of the filing of the petition, petitioner
resided in Millis, Massachusetts.
On October 4, 1999, respondent sent petitioner a Proposed
Individual Income Tax Assessment, notifying petitioner that
respondent had not received from petitioner a 1996 Form 1040,
U.S. Individual Income Tax Return (tax return), and advising
petitioner to file a tax return in order to receive credit for
any available exemptions, deductions, or credits.
Petitioner subsequently submitted a tax return, together
with a 1996 Form W-2, Wage and Tax Statement (W-2). The W-2
reported $853.86 in wages from the Town of Millis and $16.86 of
Federal income tax withheld. On the tax return, petitioner
entered zeros on all lines requesting information regarding
petitioner’s income and requested a refund of $16.86. Petitioner
attached to the tax return a document making the following
assertions: (1) No section of the Internal Revenue Code
establishes an income tax liability; (2) no section of the
Internal Revenue Code requires that income taxes have to be paid
on the basis of a return; (3) the “Privacy Act Notice” contained
in the Form 1040 booklet informed petitioner that she was not
required to file an income tax return; (4) courts have held that
a Form 1040 with zeros in all boxes for income qualified as a tax
return; (5) petitioner’s 1996 income tax return constitutes a
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