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respondent’s motion, as supplemented, and deny petitioner’s
motion.
Background
At the time that the petition was filed, and at all other
relevant times, petitioner resided at 3940 Eagle Rock Blvd. #120,
Los Angeles, California 90065 (Eagle Rock address).
Petitioner’s Form 1040 for 2001
On March 6, 2003, petitioner submitted to respondent a Form
1040, U.S. Individual Income Tax Return, for the taxable year
2001. On the return, petitioner entered zeros on all lines
requesting information regarding his income, specifically
including line 7 (Wages, Salaries, Tips, Etc.). Petitioner
attached to the return a 2-page typewritten statement containing
frivolous and groundless tax protester arguments such as:2 (1)
No section of the Internal Revenue Code establishes an income tax
liability, or requires that he pay taxes on the basis of a
return; (2) the Privacy Act provides that he is not required to
file a return; (3) a Form 1040 with zeros is a valid return; (4)
he has no income under the definition of income in Merchant’s
1(...continued)
are to the Tax Court Rules of Practice and Procedure.
2 Petitioner attached a substantively identical 2-page
typewritten statement to the petition he filed in docket No.
5407-04S in respect to the taxable year 2000. In that case, the
Court rendered a bench opinion in January 2005 holding that
respondent did not abuse his discretion in determining to proceed
with collection by levy.
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Last modified: May 25, 2011