- 3 - items of gross income (26 CFR �1.861-8(a)(3)), from any taxable sources listed by the Secretary (26 CFR �1.861- 8(f)(1)), to have then any ‘gross income’, pursuant to the rules promulgated by the Secretary. * * * * * * * Furthermore, since the remuneration paid to the Asseveror by Long Lewis Ford on the Copy of the W-2's or 1099's, attached to this Asseveration, is not from a taxable source listed in 1.861-8(f)(1), nor listed in 1.861-8T(d)(2)(iii), the remuneration paid to the Asseveror is excluded from the law, and thus excluded from the definition of “gross income”. This definition of gross income from a source, related to U.S. Citizens, directly leads to �911 of Title 26 USC, which has to do with U.S. Citizens living abroad. Petitioner states in his asseveration that, because he was not living abroad, he did not have “wages”, and the remuneration he received from his employer was therefore exempt. In a letter attached to his asseveration, petitioner further stated as follows: As you have probably already noted, the instructions on the 4852 Form states plainly that it is to be attached to the Form 1040, yet these Forms are presented without the 1040. I am concerned and almost certain that the IRS will not take these 4852 documents into consideration should I file the 1040 Form with corresponding numbers, which would be zero. Petitioner concluded the letter stating that, because he did not have any gross income, he could not have any taxable income, and therefore he was not required to file a Form 1040. Respondent sent petitioner separate notices of deficiency for each taxable year in issue, but petitioner failed to petitionPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011