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employees should not be taxed at the same rate as Government
employees, and that applying tax rates to him is unconstitutional
and constitutes a “crime of extortion and perjury.” Petitioner
also demanded in the 38-page protest that the IRS answer every
point petitioner raised or be deemed to have admitted each point,
and further, that the IRS could thereafter neither raise a
defense to the contents of the protest document nor claim a tax
liability against petitioner.
Respondent treated petitioner’s documents as an invalid
return and did not process them. Based on the Forms 1099-R,
respondent issued a Notice of Deficiency (deficiency notice) to
petitioner on February 27, 2004, determining the deficiency, the
late filing addition, and the estimated tax addition. Petitioner
timely filed a petition with this Court contesting respondent’s
determinations in the deficiency notice.
After receiving the deficiency notice, petitioner also sent
a document to the IRS in Ogden, Utah, on May 22, 2004. This
document included a Form 1040X, Amended U.S. Individual Income
Tax Return (Form 1040X), for 2002 and a 30-page protest. The 30-
page protest included the same “under protest, without prejudice”
language and the same arguments petitioner included in the 38-
page protest sent to the Memphis Service Center. The 30-page
protest included due process and equal protection arguments that
the IRS is illegally taxing both private sector workers and
public employees at the same rate. Petitioner also advanced the
“equal exchange theory” that essentially advocates that the
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Last modified: May 25, 2011