- 3 - Inc., for his work as a pipe fitter, and received interest income from an account with United Savings Credit Union as follows: 1997 1998 1999 Wages $37,166 $45,196 $44,482 Interest 51 48 49 Also in 1997, petitioner received a $398 income tax refund from the State of North Dakota. After receiving the notice of deficiency, petitioner communicated to respondent of his right to “opt out” of the Federal tax system, reasoning that there was “no law” obligating him to pay income tax. In reply, respondent informed petitioner that his beliefs regarding the Federal tax system were both incorrect and without merit. To this end, respondent sent petitioner a 33-page document entitled “The Truth About Frivolous Tax Arguments.” This article contained detailed responses to some of the arguments commonly raised by individuals who oppose compliance with the Federal tax laws. Respondent’s deficiencies and additions to tax were subsequently sustained in full in the Court’s decision in Kinslow v. Commissioner, T.C. Memo. 2002-313. In Kinslow, the Court ordered petitioner to pay a penalty in the amount of $1,000, pursuant to section 6673. Following Kinslow, respondent assessed the deficiencies, additions to tax, and interest, and proceeded to attempt toPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011