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 Forms 1040 and W-4 or the related Privacy Act Notices need not be published in the Federal Register; and 3.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
Billie E. Billman, Petitioner v. Commissioner of Internal Revenue, Respondent
Billman v. Commissioner
Docket No. 5881-82
United States Tax Court
83 T.C. 534; 1984 U.S. Tax Ct. LEXIS 28; 83 T.C. No. 27;
September 25, 1984; As Amended October 1, 1984 September 25, 1984, Filed
Decision will be entered for the respondent
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…
2Cases cited18 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
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