Lloyd R. Olson v. United States

Lloyd R. Olson filed an unsigned Form 1040 (individual income tax return) for 1982 on which he listed his wages as zero and cautioned that it was not a return. Attached to the Form 1040 was a W-2 form showing that Olson had been paid $53,-417.69 in wages in 1982 (which Olson had marked “Incorrect”), a Schedule C profit or loss statement in which Olson offset the wages he received by a greater amount of “cost of labor” and other deductions purportedly incurred in earning his wages, and a letter stating that he had studied the tax laws and determined that he owed no taxes because he had not…