Nathaniel Caleb Avery - Page 3

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          paid him wages totaling $157,553.  Federal income tax of $9,918             
          was withheld from those wages.                                              
               Petitioner did not file a Federal income tax return for 2002           
          and did not make any estimated tax payments for that year (with             
          the exception of the withheld tax).  Respondent prepared a                  
          substitute for return for petitioner for 2002 based on                      
          information reported to respondent by a third party.4  Respondent           
          issued to petitioner a notice of deficiency reflecting the same.            
          In his petition to this Court, petitioner acknowledged that he              
          did not file a tax return for 2002 and alleged in part that                 
          “Since Petitioner did not file a tax return for 2002,                       
          Petitioner’s alleged ‘deficiency’ was not determined by                     
          Respondent ‘examining’ any tax return filed by the Petitioner,”             
          that “Petitioner ‘determined’ he had no taxable income since he             
          received no ‘income’ in the ‘constitutional sense”, and that “no            
          statues [sic] make the Petitioner ‘liable’ for the ‘income’ taxes           
          at issue.”5  Petitioner did not deny that he received the wages             
          referenced in the notice of deficiency (nor has petitioner made             
          such a denial at any time during this proceeding).                          



               4 The third party, Efeckta, reported on a 2002 Form W-2,               
          Wage and Tax Statement, that it had paid petitioner wages of                
          $157,553 during 2002.                                                       
               5 When the petition was filed, petitioner resided in San               
          Rafael, California.                                                         





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