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U.S.C. §§ 7201, 7203, and 7206, and for no other
reason.
Petitioner goes on to cite numerous statutes, regulations, and
cases and, in essence, argues that (1) he is not a person or
individual “as defined within the scope and purview of [sections
1 and 3]”, (2) as a “private independent contractor” he is either
entitled to a “reduced or compensatory” tax rate or “the same
compensation in benefits and economic protections as the federal
employee, appointed or elected official, or corporate or
partnership individuals”, and (3) only Federal and State
employees are subject to the Federal income tax.
2001
Petitioner obtained an extension of time to file his 2001
income tax return until August 15, 2002. On that date petitioner
submitted to the IRS a Form 1040 for 2001 (the 2001 Form 1040).
Petitioner reported $3,342.12 on line 16b (taxable pensions and
annuities), which was his only item of reported income for 2001.
Petitioner did not report any taxes paid or withheld for 2001,
and he reported a zero tax liability for the year. Petitioner
attached copies of (1) a Form SSA-1099-SM, Social Security
Benefit Statement, for 2001, which reported $17,616 in gross
Social Security benefits paid to petitioner (or for his benefit)
in 2001, (2) a “Social Security Benefits Worksheet” on which
petitioner computed zero taxable Social Security benefits, and
(3) a Form 1099-R for 2001 from Mobil Pension Trust reporting a
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