Paul E. Ballmer - Page 3
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In 1997, petitioner filed a complaint in the Los Angeles
County Superior Court against the FTB. Petitioner alleged that
the FTB violated the California Information Practices Act of
1977, Cal. Civ. Code secs. 1798.1, et seq. This Act provides a
legal remedy, including the award of damages for mental suffering
and emotional distress, to an individual harmed by a violation.
Petitioner’s lawsuit was tried before a jury, and in April
2001, the jury awarded petitioner $250,000 in damages for
emotional distress. Petitioner was also awarded costs of
$4,165.68 and attorney’s fees of $78,450. On July 20, 2001, the
FTB issued a check to petitioner in the amount of $337,122.53,
which included the $332,615.68 reflected in the judgment as well
as $4,506.85 of postjudgment interest.
In addition to the proceeds from the lawsuit, petitioner
received payments for Social Security benefits in 2001 totaling
$7,128. Petitioner did not file any Federal income tax return
for 2001, nor has he filed a return for any of the taxable years
1986 through 2003. For some of these years, respondent prepared
substitutes for returns and sought to collect the determined tax
liabilities from petitioner.
Petitioner testified that he had reviewed the Internal
Revenue Code for many years and could find nothing that made him
liable for Federal taxes or required him to file a return.
Petitioner further testified that he did not believe that the
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Last modified: November 10, 2007