- 3 -
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,
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011