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for petitioner’s 2001 tax return was unsuccessful. Further, the
Service stated that its records showed that in 2001 petitioner
had nonemployee compensation income of $41,075 and that if
petitioner “had net earnings of $400 or more from non-employee
compensation * * * [he] needed to file a Schedule SE and pay
self-employment tax.”
Petitioner testified that he viewed several Internet Web
sites proclaiming that there was no law that required him to file
a Form 1040 and no law that made him liable for an income tax.
At trial and on brief, petitioner cited the fact that Internal
Revenue Service Commissioner, Mark Everson, during a press
conference on September 16, 2003, did not provide petitioner with
a satisfactory answer for petitioner to determine which law made
petitioner liable for an income tax and which law required
petitioner to file a Federal tax return.
On February 4, 2004, respondent issued petitioner notices of
deficiency determining deficiencies and additions to tax for the
1998 and 2001 taxable years as stated above.
OPINION
I. Contentions of the Parties
Petitioner contends that he should not be liable for any
income taxes or additions to tax because he believes that there
is no law requiring him to file a Federal tax return and no law
that makes him liable for an income tax. He argues that the
information found on various Internet Web sites and the fact that
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