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Background
At the time this petition was filed, petitioner resided in
Warner Robins, Georgia.
On August 22, 2001, petitioner and his wife, Sandra C.
Krueger, filed a joint Federal income tax return for 2000 (2000
tax return), i.e., Form 1040, U.S. Individual Income Tax Return,
reporting a total income of zero. Petitioner and his wife
attached to their 2000 tax return a two-page letter that asserted
basic tax-protester arguments. Petitioner and his wife claimed
the Federal income tax shown as withheld on Forms W-2, Wage and
Tax Statement, totaling $3,965,2 as a refund on the 2000 tax
return.
The 2000 tax return was received by the Examination Division
of the Internal Revenue Service on September 4, 2001, and on
January 24, 2002, Form 4549, Income Tax Examination Changes, was
sent to petitioner and his wife. Petitioner responded to the
Form 4549 by a letter dated February 27, 2002, in which he
stated:
ONLY I can make a “self-assessment” concerning what my
income tax liability might be for 2000. Since I
concluded that my 2000 income tax liability is “zero”
for that year, I did not “self-assess” myself with any
income tax liability for that year; therefore, no
income tax liability is shown on my 2000. * * *
Therefore, you have no legal authority to “change” my
return, nor to assess any amount other than what is
2 Amounts are rounded to the nearest dollar.
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Last modified: May 25, 2011