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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
plan.
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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