Gerald M. Madison v. United States

Appellant-taxpayer Gerald Madison earned $67,833 in wages during 1982, and then wrote a letter to the IRS requesting a refund of all taxes withheld from those wages on the basis that he was a “natural individual and unenfranchised freeman/’ who “neither requested, obtained, nor exercised any privilege from an agency of government for the year.” Madison enclosed with the letter an unsigned Form 1040 marked “NOT A TAX RETURN-SEE ATTACHED LETTER;” a W-2 form marked “INCORRECT (CONCLUSORY);” and a Schedule C profit and loss statement claiming a cost of goods sold (apparently labor) deduction of…