Harold A. Lange - Page 5

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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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