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In 2000, petitioner received wages of $57,123.30 from
KForce.com, Inc., in Tampa, Florida, and Mrs. Winans received
wages of $25,540.96 from Flagler Hospital in St. Augustine,
Florida. Petitioner received wages of $86,743, $80,645, $57,019,
and $66,314 during the years 2001, 2002, 2003, and 2004,
respectively. Mrs. Winans received annual wages of about $30,000
during 2001-2004.
B. Petitioners’ Income Tax Returns and Respondent’s Notices of
Deficiency
Petitioners filed Forms 1040, U.S. Individual Income Tax
Return, for 1996-2001 in which they entered zeros for income,
tax, and amount owed. Petitioners attached to their Forms 1040
written statements consisting solely of tax-protestor rhetoric,
including: (1) No section of the Internal Revenue Code makes
them liable for income tax or requires that income taxes be paid
on the basis of a return; (2) the Privacy Act Notice indicates
that petitioners are not required to file income tax returns; (3)
no statute allows respondent to change petitioners’ return; and
(4) the word “income” is not defined in the Internal Revenue Code
and only applies to corporate activity.
In a letter to petitioners dated January 16, 2002,
respondent stated that their return for 2000 was frivolous and
that they should seek advice from competent tax counsel.
Respondent told petitioners the legal requirements for filing a
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