- 10 -
benefit) in 2002 and (3) a worksheet, apparently photocopied from
the IRS Form 1040 instructions for 2002, on which petitioner
computed zero taxable Social Security benefits. Petitioner
signed the 2002 Form 1040 under the jurat, and, as on the 1998,
1999, and 2001 Forms 1040, he wrote immediately above his
signature: “Under Protest, Without Prejudice”. Petitioner
inserted along one of the margins of both pages of the 2002 Form
1040 and the aforementioned attachments thereto essentially the
same statement that he had added to the 1999 and 2001 Forms 1040.
The protest document attached to the 2002 Form 1040 contains much
of the same material and essentially the same arguments as are
contained in the protest documents attached to the 1999 and 2001
Forms 1040, and includes an additional argument to the effect
that petitioner should be allowed to deduct costs associated with
the maintenance and depreciation of his “human machine”, just as
a company is allowed to depreciate and deduct repair costs
associated with machines used in its trade or business.
Respondent’s Rejection of Petitioner’s Forms 1040
Respondent refused to treat the Forms 1040 submitted by
petitioner for the years in issue as valid returns and, instead,
prepared substitute returns, which form the basis for the
deficiencies and additions to tax determined by respondent.4 The
4 In letters dated Oct. 28, 1999, addressing the 1998 Form
1040, and Nov. 13, 2001, addressing the 1999 Form 1040,
(continued...)
Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: November 10, 2007