- 4 - 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-GovernmentPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011