Billman v. Commissioner
United States Tax Court
T, a tax protester, claimed he was exempt from the Federal income tax on the grounds: (1) That the 1977 Form 1040 "Privacy Act Notice" was faulty; (2) that Forms 1040 and W-4 and the related "Privacy Act" notices had not been published in the Federal Register; and (3) that the statute of limitations barred any assessment of tax.
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T, a tax protester, claimed he was exempt from the Federal income tax on the grounds: (1) That the 1977 Form 1040 "Privacy Act Notice" was faulty; (2) that Forms 1040 and W-4 and the related "Privacy Act" notices had not been published in the Federal Register; and (3) that the statute of limitations barred any assessment of tax. Held: 1. The Form 1040 "Privacy Act Notice" meets the requirements of the Privacy Act of 1974; 2. Forms 1040 and W-4 or the related Privacy Act Notices need not be published in the Federal Register; and 3. The statute of limitations does not bar the assessment of T's…
1Opinion of the Court
OPINION
Raum, Judge:
The Commissioner determined a $13,901 deficiency in petitioner’s Federal income tax and a $695 addition to tax under section 6653(a), I.R.C. 1954, for the year 1977. The sole issue for decision is whether petitioner is required to pay Federal income tax with respect to his 1977 wages.1
Petitioner is a tax protester. At the time he filed his petition herein, he was a resident of the Republic of Panama. During 1977 he worked as a ship pilot, receiving $39,114.50 in wages from the Panama Canal Co. He filed a Form 1040 for that year but reported no income of any kind. He…
2Cases cited17 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Enoch v. CommissionerUnited States Tax Court · 1972
- Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- McGahen v. CommissionerUnited States Tax Court · 1981
- Granzow v. CommissionerCourt of Appeals for the Seventh Circuit · 1984
12 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Eric A. Pollard v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1986
- Rust v. CommissionerUnited States Tax Court · 1985
- Billie E. Billman v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1988
- INI, Inc. v. CommissionerUnited States Tax Court · 1995
- Sprunk v. CommissionerUnited States Tax Court · 1991
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