- 12 -
protest document and memorandum". The "under protest without
prejudice" phrase was also entered twice on the face of the
return, once in close proximity to the jurat.
The protest document itself states various propositions,
including the claim that petitioner is not an "individual" within
the meaning of sections 1 and 3 (notwithstanding that the 2000
Form 1040 purports to be a "2000 U.S. Individual Income Tax
Return"), and that application of the tax rates in section 1 to
petitioner is unconstitutional. Further, the protest document
concludes by asserting that unless respondent responds to the
document and rebuts each argument raised, then respondent "will
raise no defenses to the contents, nor claim a tax liability
imposed under 26 U.S.C. � 1 or 3, owing by the undersigned by
your agency or in a court of law".
We find that the protest document disclaims liability and
tends to negate the declarations in the jurat. Any voluntary
agreement to a tax liability in the jurat is expressly
conditioned in the protest document upon certain further actions
by respondent. Moreover, the assertion in the protest document
that petitioner is not an "individual" for purposes of sections 1
and 3 contradicts any purported self-assessment of his liability
made on the face of the 2000 Form 1040, which by its terms is a
form for reporting Federal income tax of an individual. At a
minimum, the protest document raises substantial doubts that
Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 NextLast modified: May 25, 2011