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Petitioners paid approximately $1,000 to the American Institute
and wrote “untaxing service” in the memo section of the checks
and “final payment for untaxing.”
Petitioners did not file a Federal income tax return for any
year after 1990, nor have they made any estimated income tax
payments regarding those years with one lone exception. Mr.
Runkle made a $1,987 payment towards his Federal income tax for
1991 on April 17, 1991. Mr. Runkle made no payments for 12 years
until September 28, 2003, at which time he made separate $100
payments towards each of the years 1998, 1999, 2000, 2001, 2002,
and 2003.
American Institute’s Untaxing Service
Instead of filing tax returns and making payments,
petitioners began sending correspondence typical of other
“untaxing” programs to respondent’s Cincinnati Service Center in
March 1992. Specifically, petitioners sent a letter dated March
24, 1992, in which they stated that they “hold the sincere belief
that the federal income tax laws do not apply to [them]” and they
“firmly believe that the IRS is operating under secret
jurisdiction and, as such, is operating unlawfully.” In a second
letter of the same date, petitioners stated that they recently
found that the IRS was operating under color of law and that the
IRS was attempting to extort money from them. “This is a formal
demand that the [IRS] cease and desist from such activity at
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