Another Taxpayer Hammered for Being Frivolous

 The “tax protestor” community, out there, just refuses to give up, as we were recently reminded by an August decision of the Tenth Circuit Court of Appeals (Richmond v. Comm).

Taxpayer Richmond claimed that he is “a citizen of Kansas that earned a living through activities occurring solely under the jurisdiction of Kansas” and that he has not received “income,” as that term is defined for tax purposes, because he has not “engag(ed) in optional, or privileged activities that fall under Federal jurisdiction and result in a meaningful gain.” He further asserts that he “has lawfully met the criteria of maintaining status as a NonTaxpayor for which all withholding collected while voluntarily participating in taxation programmes set forth via Tax or revenue Acts are to be refunded as the result of filing a tax return. Appellant is not a Taxpayor, and it is proper as a NonTaxpayor to file a return that is a list of zeros to receive a refund of all withholding that were collected while voluntarily participating in taxation programmes…”

Needless to say, the Court concluded that Mr. Richmond’s arguments are “meritless” and “frivolous,” and that Mr. Richmond cannot elect “nontaxpayer” status.

No surprise.