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unconstitutional, constituting a "crime of extortion and
perjury".
The protest document concludes by stating that unless the
Internal Revenue Service responds to the protest document and
rebuts each of the arguments raised, then the IRS "agrees to the
complete contents of this * * * [protest document], and will
raise no defenses to the contents, nor claim a tax liability
imposed under 26 U.S.C. �1 or 3, to be due and owing upon the
undersigned by your agency or in a court of law". The document
further explains that "a failure to answer in rebuttal" by the
IRS will constitute agreement that the IRS "will not raise in
court, any defense or collateral attack on the issues of * * *
[petitioner's] position as to the procedures, facts, or law as
set forth herein".
Pension Distributions
Petitioner was retired during 2000. In that year, he
received distributions from the National Electrical Benefit Fund
(NEBF) of $11,082 and the Electrical Workers Trust Fund (EWTF) of
$22,723. These receipts were reported as fully taxable
distributions on Forms 1099-R by NEBF and EWTF.
The NEBF’s plan summary provides that "all contributions to
the NEBF are made by covered employers. Employees are neither
required nor permitted to make contributions". According to the
plan, the employer contributes three percent of the covered
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