Terry I. and Louise Major - Page 5

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          timely filed a joint petition disputing the determinations with             
          this Court.6                                                                
               Petitioners did not file tax returns for 2001 as reflected             
          by Form 4340, Certificate of Assessments, Payments and Other                
          Specified Matters, dated October 1, 2004, for each petitioner.              
          During 2004, Terry wrote a letter, in response to respondent’s              
          correspondence and proposed audit adjustments for his 2001                  
          taxable year, containing essentially tax protester rhetoric.                
               At trial, Terry generally agreed that for a living he                  
          “work[ed] on people’s computers”.  However, Terry did not                   
          characterize what he received in exchange for those services as             
          taxable income compensation.  Terry described his receipts as               
          being in exchange for his services, “People occasionally pay me             
          in trade for my time, yes.”                                                 
               Respondent offered a copy of Terry’s online resume listing             
          his employment history, d.b.a Major Computer Services in                    
          Glendale, Arizona, from January 1981 to July 2003.  Terry                   
          described the Web site carrying his resume as “way out of date              
          since it was put up in 1996 and it no longer is relevant”, and he           
          further stated that he “gained nothing from the website”.  Terry            

               6 The Court on Dec. 2, 2003, filed as a petition a letter              
          received from petitioners, which was postmarked on Nov. 26, 2003.           
          By an order dated Dec. 8, 2003, the Court directed petitioners to           
          file an amended petition complying with the Rules of the Court as           
          to form and content of a proper petition.  Petitioners filed an             
          amended petition on Jan. 27, 2004.                                          

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