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Petitioner sent a document to the Internal Revenue Service
(IRS) in Memphis, Tennessee, on April 14, 2003. The document
included a Form 1040, U.S. Individual Income Tax Return (Form
1040) for 2002 along with Schedule A, Itemized Deductions,
Schedule EIC, Earned Income Credit, a warning against removing
any documents, a 38-page protest, a 17-page exhibit, and copies
of the Forms 1099-R.
Petitioner included the pension distributions from the
National Electrical Benefit Fund and from the Electrical Workers
Pension Trust Fund, and reported taxable income of $47,513 on
Form 1040. He also claimed $11,393 of itemized deductions, a
$600 child tax credit, a $600 earned income credit, and a $1,677
additional child tax credit. Petitioner reported $1,345 as the
“amount you owe” on line 73 of Form 1040.
Petitioner signed the Form 1040 without deleting anything
from the jurat but wrote “under protest, without prejudice” in
the space for the spouse’s Social Security number and in the
spouse’s signature line. Petitioner’s warning against removing
any documents included a note stating that the 38-page protest
document explained what petitioner meant by “under protest,
without prejudice.”
The 38-page protest included numerous arguments in which
petitioner challenged the authority of the IRS over him and his
obligation to pay income tax. These arguments include that he is
not an “individual” subject to taxation, that only wages paid by
the Government are subject to taxation, that non-Government
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