- 4 - exemption from Federal income tax withholding; a document entitled “AFFIDAVIT OF CITIZENSHIP AND DOMICILE”; and a document entitled “AFFIDAVIT OF CLAIMS FOR EXEMPTION AND EXCLUSION FROM GROSS INCOME OF REMUNERATION, WAGES AND WITHHOLDING”. The affidavits enumerated a litany of typical tax-protester assertions, including that the Internal Revenue Code was Federal legislation inapplicable to him as a citizen of one of the 50 States and therefore not within the territorial jurisdiction of the United States, that wages and remuneration for labor were property not subject to indirect taxation, and that the income tax was voluntary. During 1999, petitioner received $31,0272 in wages from GCE, from which no Federal income tax was withheld. GCE issued to petitioner and filed with the Internal Revenue Service (IRS) a Form W-2, Wage and Tax Statement, reflecting these wages. During 2000, petitioner received total compensation of $60,930 from GCE, comprising $32,054 in wages for which a Form W-2 was issued and $28,876 in nonemployee compensation for which a Form 1099-MISC, Miscellaneous Income, was issued.3 No Federal income tax was 2 For consistency with the notices of deficiency and the deemed stipulation of facts, the monetary amounts of the compensation received by petitioner have been rounded to the nearest dollar. 3 It appears from the record that, on or about June 5, 2000, GCE treated petitioner’s employment status as having changed from that of an employee to that of an independent contractor.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