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On October 13, 2006, respondent’s Appeals Office issued to
petitioner a Notice of Determination Concerning Collection
Action(s) Under Section 6320 and/or 6330 (notice of
determination) sustaining the proposed levy and lien filing.
Petitioner timely filed a petition with this Court to dispute the
notice of determination relying on the following alleged facts:
a) The Federal Income Tax system for individual
tax purposes is based upon a self-assessed system and
is 100%voluntary [sic].
b) After self-assessment, the Petitioner had found
that he had no federal tax liability for the calendar
year 1994.
c) The Petitioner did file a Statement in lieu of
a Federal Income Tax Form 1040.
d) The Petitioner is not required by Law to file a
Tax Form 1040.
e) The Petitioner is an Inhabitant of Pennsylvania
state/commonwealth, a Republic, one of the Fifty States
of the Union, also known as, the united states of
America.
f) The Petitioner is not self-employed or
gainfully employed for that matter.
g) The Petitioner is not an agent, servant,
officer, director, or employee of the government, nor
is he subject to the Public Salary Tax Act of 1939.
h) The Petitioner is not required by Law to file
any tax forms, as he has no income form [sic] ‘any
source derived therefrom’ by legal definition indicated
in the Code.
i) The Petitioner is not in the military.
j) The Petitioner is not subject to the
jurisdiction of the United States a foreign corporation
to the Fifty States of the Union, as evidenced in 28
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Last modified: November 10, 2007