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Background2
At the time of filing the petition, petitioner resided in
Poway, California.
On April 15, 2001, petitioner and his wife (Mrs.
Schwersensky)3 jointly submitted a Form 1040, U.S. Individual
Income Tax Return, for 2000 on which they inserted zeros into
every line related to income and taxes and attached a two-page
statement of frivolous tax protester arguments.4 Petitioner and
Mrs. Schwersensky included with the Form 1040 two Forms W-2, Wage
and Tax Statement, for 2000, indicating that Qualcomm, Inc. paid
petitioner $551,779.60 in wages and withheld Federal income tax
of $144,201.31, and that Marantha Chapel paid Mrs. Schwersensky
$6,630.00 in wages and withheld $262.50 in Federal income tax.
The Form 1040 sought a refund of the couple's combined
withholdings of $144,463.81. On May 18, 2001, respondent advised
petitioner and Mrs. Schwersensky by letter that the Form 1040
they submitted for 2000 was frivolous and that the position taken
2 The facts hereinafter are established in the record and/or
undisputed.
3 Although petitioner's spouse, Maureen T. Schwersensky,
requested a sec. 6330 hearing jointly with petitioner and the
resulting notice of determination was issued to both, only
petitioner filed a petition in this case.
4 These contentions included, inter alia, that "no section
of the Internal Revenue Code * * * establishes an income tax
'liability'" and "'income' * * * can only be a derivative of
corporate activity."
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