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received interest income in the amount of $3,909.00 from First
Exchange Bank in Mannington, West Virginia. Petitioner did not
have any income taxes withheld, and he made no other tax payments
for the year.
Petitioner did not file an income tax return for 2002.
Respondent asserts that on August 2, 2004, a substitute for
return was filed on petitioner’s behalf pursuant to section
6020(b). On September 28, 2004, respondent mailed a notice of
deficiency to petitioner showing the calculated income tax along
with additions to tax and interest. After brief correspondence
with the Internal Revenue Service (IRS), petitioner filed his
petition challenging the deficiency and resulting additions to
tax.
Discussion
Petitioner makes various tax protester-type arguments,
ultimately concluding that no statutes render him liable for
Federal income taxes. For example, among other things,
petitioner claims in his amended petition that no deficiency for
2002 exists based on the definition of “deficiency”, that since
he received no income in the “constitutional” sense he had no
taxable income for 2002, and that because he received no income
in the “constitutional” sense, he determined that he had no
taxable income and therefore no tax liability to report. As we
have said of similar arguments on previous occasions,
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