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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described the Web site carrying his resume as “way out of date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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