-3-
Background
Petitioners Dudley Joseph Callahan and Myrna Dupuy Callahan
(husband and wife) resided in Plaquemine, Louisiana, at the time
the petition was filed.
On October 13, 2004, petitioners filed a Form 843, Claim for
Refund and Request for Abatement, with the Internal Revenue
Service (IRS) seeking “Every penny you collected from us, plus
interest” for 2003. Petitioners also claimed a refund of
penalties along with millions of dollars in damages plus interest
attributable to respondent’s alleged violations of the law,
violations of their “civil rights and inhumane harassment”, as
protected by “Congress’ Taxpayer’s Bill of Rights, III”.
On October 19, 2004, petitioners filed with the IRS a joint
Form 1040, U.S. Individual Income Tax Return, for 2003. The
return reported adjusted gross income of $71,363, tax due of
$6,016, Federal income tax withheld of $13,813, and additional
payments of $9,600. Petitioners wrote in the margin that the
payments, totaling $23,413, are “Illegal Garnishments”.
Petitioners included petitioner husband’s pay stubs showing a
$9,600 levy from his wages.2 Petitioners claimed a refund of
$17,352.
2Petitioners did not include on the Form 1040 the year or
years to which the garnishments relate. Furthermore, neither
respondent’s motion for summary judgment nor petitioners’
response states the year or years to which the garnishments
relate.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: March 27, 2008