Wilson D. Watson - Page 8




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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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