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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.
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