Alex B. Rhodes, Jr. - Page 5

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          91(f), it was deemed stipulated that petitioner failed to file a            
          Federal income tax return for 2003.                                         
               Petitioner attached to the 2003 return:  (1) A Form W-2,               
          Wage and Tax Statement, reporting that petitioner received                  
          $109,395 in wages from MBNA Technology and had $21 of Federal               
          income tax withheld; (2) a Form 1099-R, Distributions From                  
          Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs,              
          Insurance Contracts, etc., reporting that petitioner received               
          $4,687 from MBNA Corp. 401K and had $548 of Federal income tax              
          withheld; and (3) a letter which stated “he had no ‘income’ in a            
          ‘constitutional sense’ as the word ‘income’ is used in Section 61           
          of the Internal Revenue Code” and other frivolous tax-protester             
          arguments.  Petitioner failed to make estimated tax payments for            
          2003, other than the tax withheld of $569.  Respondent determined           
          petitioner was liable for the additional tax of 10 percent on the           
          distribution from MBNA Corp. 401K pursuant to section 72(t)                 
          because it was an early distribution from a qualified retirement            
               On July 2, 2004, respondent mailed petitioner a letter                 
          indicating respondent would not accept petitioner’s 2003 return             
          and requesting him to file a proper return.  In response, by                
          letter dated July 29, 2004, petitioner asserted that under the              
          Sixteenth Amendment to the U.S. Constitution, wages, salary, and            

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