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Capital Section 401k Asset Maintenance Plan, and a distribution
of $4,7992 from Cooper Tire & Rubber Cash Clear.
Petitioner made no income tax or estimated tax payments for
2002. Federal income tax was withheld from his income for 2002
in the amount of $7,232. Petitioner did not file a Federal
income tax return for 2002. He mailed a 32-page document
entitled “Notice of Affidavit Statement in Rebuttal to Internal
Revenue Code Section 6011 For Year Period Ending December 31,
2002” to respondent’s national office on May 8, 2003. In it,
petitioner argued that he was not subject to tax for 2002
because, inter alia: (1) Filing Federal income tax returns is
voluntary; (2) paying income tax based on a Form 1040, U.S.
Individual Income Tax Return, is an illegal kickback; (3) taxable
income applies only to sources from international or foreign
commerce; (4) petitioner’s domicile is outside the United States
because he lives in the “compact state of Texas state republic”;
(5) he is not a “United States Person”, domestic partnership,
domestic corporation, estate or trust; (6) the term “employee”
applies only to those working for public service; and (7) his
wages are not included in gross income. Petitioner attached
about a hundred pages of exhibits to the 32-page document,
including purported copyright notices published in a newspaper of
2 The parties agree that $767 of the $4,799 distribution is
taxable if petitioner is subject to Federal income tax.
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Last modified: May 25, 2011