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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 to
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Last modified: May 25, 2011