Keith M. Felder - Page 4

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               On December 10, 2003, respondent issued to petitioner a                
          statutory notice of deficiency, Letter Number 3219 (SC/SG),                 
          determining for 2001 a deficiency and additions to tax.  On March           
          2, 2004, petitioner sent a letter to the Internal Revenue Service           
          Center at Ogden, Utah, in which he stated that he was responding            
          to “your Letter 3219 (SC/SG) dated 12/10/2003.”  In his                     
          “response” to the notice of deficiency, petitioner expressed his            
          refusal to submit to “any IRS jurisdiction by responding to your            
          claim letter”.                                                              
               Petitioner timely replied to respondent’s notice of intent             
          to levy by requesting a hearing at the Internal Revenue Service             
          (IRS) Office of Appeals.  Enclosed with his request for a hearing           
          was a document entitled “Keith M. Felder’s Offer to Pay” (Offer).           
          Contained in the Offer is petitioner’s personal view of why he is           
          not subject to Federal income tax.                                          
               Petitioner subsequently sent to the IRS on March 28, 2005, a           
          Form 1040, U.S. Individual Income Tax Return, for 2004 that was             
          intended to be a revised Federal tax return for 2001.  The form             
          reported interest, capital gains, IRA distributions, and adjusted           
          gross income, but no wages.  He requested a refund of $17,217.19            
          in Federal tax withheld.                                                    
               Petitioner also provided respondent with a Form 1040X,                 
          Amended U.S. Individual Income Tax Return, for 2001 dated March             
          28, 2005, that reverted to reporting zero adjusted gross income,            






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