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petitioner’s liability for income tax. The letter contained
petitioner’s statement:
In good faith, I have determined from written,
reliable, legal advice from tax professionals and
further research into the law, that I am not liable or
subject to or for any tax under Title 26, and nothing I
receive is subject to tax under Subtitle A. I am not a
‘taxpayer’ as defined in Section 7701(a)(14), and as
defined in Section 1313(b).
In the same letter, petitioner claimed to have determined
from the information he researched and studied that he should use
Form 2555, Foreign Earned Income,8 to file his taxes. Agent
Riley did not respond to petitioner’s letter because the IRS did
not normally respond to protest letters.
Although petitioner researched the law contained in the
letter over several years, believed his positions were accurate,
and considered sending the letter to Agent Riley, petitioner
testified the positions asserted in the letter were not his
positions. Petitioner further contended that, while he and Mr.
Marshall signed the letter, he did not know how Agent Riley
received the letter because neither petitioner nor Mr. Marshall
sent the letter to Agent Riley.
8 The purpose of Form 2555, Foreign Earned Income, is for
U.S. citizens or U.S. resident aliens living in another country
to declare, among other things, their foreign earned income and
possibly qualify for certain tax benefits related to their
foreign earned income. There is no evidence in the record, nor
did petitioner assert, that any of his income was foreign earned
income.
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Last modified: May 25, 2011