- 8 - 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 aPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007