Tax Update Blog: Permalink
« Previous · Tax Update Blog Home · Next »
I WILL DESTROY YOUR TAX WITH MY STUNNING LOGIC
April 26, 2005
Why did not the IRS Commissioner's defenses collapse before this argument?
Petitioner did not file a petition with the Court with respect to the notice of deficiency relating to his taxable years 1998 and 1999. Instead, on December 17, 2001, in response to that notice, petitioner sent a letter to Charles O. Rossotti, who was at the time the Commissioner of the Internal Revenue. That letter stated in pertinent part:As the new Commissioner of Internal Revenue and one who is not a lawyer, you might still be shocked to discover that the payment of income tax is totally voluntary, and not mandatory - as you were probably misled to believe while employed in the private sector. If you don’t believe me, ask your legal counsel to show you a Code Section that established a "liability" for income taxes and a requirement "to pay" such a tax * * *.
Shockingly, the Commissioner failed to take this revelation to heart, and the Tax Court was likewise unpersuaded.
Cite: Synder v. Commissioner, T.C. Memo. 2005-89
Bookmark: del.icio.us • Digg • reddit
Tax Updates
Subscribe to Tax Updates
Enter your email address to receive Roth & Company Tax Updates via email.
The items included in the Tax Update Blog are informational only and are not meant as tax advice. Consult with your tax advisor to determine how any item applies to your situation.
Joe Kristan writes the Tax Update items, and any opinions expressed or implied are not neccesarily shared by anyone else at Roth & Company, P.C. Address questions or comments on Tax Updates to
Search Tax Updates
Friends and Neighbors
Economics Nerds
Hard-Core Tax Nerds
Gigablogs
Insurance Folk
Goners
Legislation
Tax Update Data Feeds
Email: roth@rothcpa.com • Phone: (515) 244-0266
All content © Roth & Company, P.C. • Powered by Movable Type • Site by Sekimori Design