Joseph John Martella - Page 5

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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.                                
          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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