Harold A. Lange - Page 4

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          benefits, Taxable Amount".  Additionally, $1,000 was reported on            
          line 21, "Other income", and the word "lotto" was handwritten in            
          a blank space beside the number.  Thus, $47,009 was reported as             
          "total income" on line 22.  After claiming itemized deductions of           
          $12,111 and three exemptions, "Taxable income" was reported as              
          $26,498 on line 39.  Nonetheless, line 40 of the 2000 Form 1040,            
          "Tax", was left blank, and $0 was reported on line 57, "total               
          tax".  On line 69, "amount you owe," $4,563 was reported.3                  
               With respect to the 2000 taxable year, no payments of                  
          estimated tax were made by petitioner, no tax was withheld, nor             
          was any payment sent with the 2000 Form 1040.                               
               In the protest document, petitioner states that he is filing           
          his return "by special appearance, 'under protest without                   
          prejudice'".  In the document, petitioner makes various                     
          arguments, contending, e.g., that he is not an "individual", as             
          that term is used in sections 1 and 3, that only government-                
          sourced consideration is subject to taxation, that private sector           
          employees should not be taxed at the same rate as public                    
          employees, and that applying the tax rates of section 1 to him is           




               3 The entry of $4,563 as the amount owed is inexplicable               
          from the face of the return, since line 69, "amount you owe",               
          instructs the taxpayer that the entry thereon should be the                 
          result of subtracting line 65, "total payments", from line 57,              
          "total tax", and both lines 57 and 65 were reported as $0 on the            
          return.                                                                     




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