- 3 -
(3) whether petitioner is liable for the section 6651(a)(1)
addition to tax for failure timely to file income tax returns for
the taxable years 1999 through 2001;
(4) whether petitioner is liable for the section 6654
addition to tax for 1999, 2000, and 2001 on account of failure to
pay estimated income taxes; and
(5) whether the Court should impose a penalty under section
6673.
FINDINGS OF FACT
Some of the facts have been deemed stipulated pursuant to
Rule 91(f). The deemed stipulations, with accompanying exhibits,
are incorporated herein by this reference. At the time the
petition was filed in these cases, petitioner resided in Arizona.
Petitioner was hired by GCE, a firm providing engineering
services, with a starting date of January 8, 1996. Petitioner
had a background in electronics and was employed as a field
service technician. In conjunction with his employment,
petitioner on January 4, 1996, signed a Form W-4, Employee’s
Withholding Allowance Certificate, claiming he was exempt from
Federal income tax withholding requirements.
Respondent’s administrative file further reflects that
petitioner subsequently, in January of 1997, executed a statement
asserting that he was a sovereign citizen of Arizona; a Form W-8,
Certificate of Foreign Status; another Form W-4 claiming
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011